115 Meaning of “car” and “van”
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

115  Meaning of “car” and “van”

(1)     In this Chapter—

“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

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