Part 2Trading income

F1CHAPTER 5ATrade profits: deductions allowable at a fixed rate

Expenditure on vehicles

94GDefinitions of types of vehicle

(1)

This section applies for the purposes of sections 94D to 94F (and this section).

(2)

“Car” means a mechanically propelled road vehicle which is not—

(a)

a goods vehicle,

(b)

a motor cycle,

(c)

an invalid carriage, or

(d)

a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used.

(3)

“Goods vehicle” means a mechanically propelled road vehicle which—

(a)

is of a construction primarily suited for the conveyance of goods or burden of any description, and

(b)

is not a motor cycle.

(4)

“Motor cycle” has the meaning given by section 185(1) of the Road Traffic Act 1988.

(5)

For the purposes of this section “invalid carriage” has the meaning given by section 185(1) of the Road Traffic Act 1988.