Capital Allowances Act 2001

[F1Cars etcU.K.

268AMeaning of “car” and “motor cycle”U.K.

(1)In this Part “car” means a mechanically propelled road vehicle other than—

(a)a motor cycle,

(b)a vehicle of a construction primarily suited for the conveyance of goods or burden of any description, or

(c)a vehicle of a type not commonly used as a private vehicle and unsuitable for such use.

(2)In this Part “motor cycle” has the meaning given by section 185(1) of the Road Traffic Act 1988.

268BElectrically-propelled vehiclesU.K.

For the purposes of this Part a vehicle is electrically-propelled only if—

(a)it is propelled solely by electrical power, and

(b)that power is derived from—

(i)a source external to the vehicle, or

(ii)an electrical storage battery which is not connected to any source of power when the vehicle is in motion.

268CTerms relating to emissionsU.K.

(1)In this Part “qualifying emissions certificate”, in relation to a vehicle, means [F2a certificate or other document on the basis of which the vehicle is registered] that specifies—

(a)in the case of a vehicle other than a bi-fuel vehicle, a CO₂ emissions figure in terms of grams per kilometre driven, or

(b)in the case of a bi-fuel vehicle, separate CO₂ emissions figures in terms of grams per kilometre driven for different fuels.

(2)For the purposes of this Part, [F3and subject to subsection (3A),] in relation to a vehicle other than a bi-fuel vehicle, the applicable CO₂ emissions figure is—

(a)where the qualifying emissions certificate specifies only one CO₂ emissions figure, that figure, and

(b)where the certificate specifies more than one CO₂ emissions figure, the figure specified as the CO₂ emissions (combined) figure.

(3)For the purposes of this Part, [F4and subject to subsection (3A),] in relation to a bi-fuel vehicle, the applicable CO₂ emissions figure is—

(a)where the qualifying emissions certificate specifies more than one CO₂ emissions figure in relation to each fuel, the lowest CO₂ emissions (combined) figure specified, and

(b)in any other case, the lowest CO₂ figure specified by the certificate.

[F5(3A)For the purposes of determining the vehicle’s CO₂ emissions figure in a case where the vehicle is first registered on or after IP completion day, ignore any values specified in the qualifying emissions certificate that are not WLTP (worldwide harmonised light vehicle test procedures) values.]

(4)In this section—

• “bi-fuel”, in relation to a vehicle, means capable of being propelled by—

  (a)

  petrol and road fuel gas, or

  (b)

  diesel and road fuel gas;

• “diesel” means any diesel fuel within the definition in Article 2 of Directive 98/70/EC of the European Parliament and of the Council;

• F6...

• “petrol” has the meaning given by Article 2 of Directive 98/70/EC of the European Parliament and of the Council;

• “road fuel gas” has the same meaning as in section 171(1) of ITEPA 2003;

• F6...]

[F7268DHire cars for disabled personsU.K.

(1)For the purposes of this Part a car is a hire car for a disabled person if it is provided wholly or mainly for hire to, or the carriage of, disabled persons in the ordinary course of a trade.

(2)“Disabled person” means a person in receipt of—

(a)a disability living allowance under—

(i)the Social Security Contributions and Benefits Act 1992, or

(ii)the Social Security Contributions and Benefits (Northern Ireland) Act 1992,

because of entitlement to the mobility component,

[F8(aa)personal independence payment under the Welfare Reform Act 2012, or the corresponding provision having effect in Northern Ireland, because of entitlement to the mobility component,

[F9(aaa)a category of disability assistance, given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018, because of entitlement to a mobility component,]

(ab)armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004,]

(b)a mobility supplement under a scheme made under the Personal Injuries (Emergency Provisions) Act 1939,

(c)a mobility supplement under an Order in Council made under section 12 of the Social Security (Miscellaneous Provisions) Act 1977, or

(d)a payment that appears to the Treasury to be similar to those mentioned in paragraphs (a) to (c) and that is specified by order made by the Treasury.]

[F10268EMeaning of “assigns”U.K.

(1)For the purposes of this Part—

(a)a person (“A”) is taken to assign the benefit of a contract, or rights under a contract, to another person (“B”) whenever B becomes entitled, and A ceases to be entitled, to the benefit or rights (whether by assignment, novation, variation or replacement of the contract, by operation of law or otherwise), and

(b)references to an assignment are to be read accordingly.

(2)Any reference in this Part to the benefit of a contract or to rights under a contract includes a reference to part of the benefit of a contract or to part of the rights under a contract.]