Commentary on Sections Glossary Structure of Part 2 Section 81: Extended meaning of “car”
382.This section is based on section 36(1)(a) and (b) of CAA 1990. It defines “car” for the purposes of this Part.
383.Other references to car include sections 46 (general exclusion 2 from first-year qualifying expenditure), 84 (short-life assets treatment ruled out) and 96 (cars are not long-life assets).