235 Vehicles to which this Chapter applies
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Supplementary

235  Vehicles to which this Chapter applies

(1)     This Chapter applies to cars, vans, motor cycles and cycles.

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

(a)     a goods vehicle,

(b)     a motor cycle,

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