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).
Commentary on Sections Glossary Structure of Part 2 Section 81: Extended meaning of “car”