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Finance Act 1993
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- UK Public General Acts
- 1993 c. 34
- SCHEDULE 4
- Paragraph 6
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Version Superseded: 06/04/2003
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- 27/07/1993- Amendment
- 08/11/1993
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6(1)In section 168 (interpretation) after subsection (5) there shall be inserted the following subsection—U.K.
“(5A)As respects vans, the following definitions apply—
(a)“van” means a mechanically propelled road vehicle which is—
(i)of a construction primarily suited for the conveyance of goods or burden of any description, and
(ii)of a design weight not exceeding 3,500 kilograms,
and which is not a motor cycle as defined in section 185(1) of the M1Road Traffic Act 1988;
(b)the age of a van at any time is the interval between the date of its first registration and that time;
(c)“business travel” means travelling which a person is necessarily obliged to do in the performance of the duties of his employment;
(d)the date of a van’s first registration is the date on which it was first registered under the M2Vehicles (Excise) Act 1971 or under corresponding legislation of any country or territory;
(e)“design weight” means the weight which a vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden; and
(f)“private use”, in relation to a van made available to any person, or to others being members of his family or household, means any use otherwise than for his business travel.”
(2)In subsection (6) of that section (meaning of availability for private use by reason of employment) there shall be added at the end—
“(c)a van made available in any year to an employee, or to others being members of his family or household, by reason of his employment is deemed to be available in that year for his or their private use unless the terms on which the van is made available prohibit such use and no such use is made of the van in that year;
(d)a van made available to an employee, or to others being members of his family or household, by his employer is deemed to be made available to him or them by reason of his employment (unless the employer is an individual and it can be shown that the van was made so available in the normal course of his domestic, family or personal relationships).”
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