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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 30 November 1997 - onwards
    Version 1 of 1    

286. Increased wear and tear allowances for taxis and cars for short-term hire.

(1)

(a) In this section -

"car" means any mechanically propelled road vehicle, being a vehicle which has been constructed or adapted to be primarily suited to the carriage of passengers and not to the conveyance of goods or burden of any description or to the haulage by road of other vehicles, and which is a vehicle of a type commonly used as a private vehicle and suitable to be so used, and includes a vehicle in use for the purpose referred to in paragraph (ii) of the definition of "qualifying purposes";

"qualifying purposes" means, subject to paragraphs (c) and (d), the use in the ordinary course of trade of a car for the purposes of -

(i) short-term hire to members of the public, or

(ii) the carriage of members of the public while the car is a licensed public hire vehicle fitted with a taximeter in accordance with the Road Traffic (Public Service Vehicles) Regulations, 1963 (S.I. No. 191 of 1963);

"short-term hire", in relation to a car and subject to paragraph (b), means the hire o

Comparing proposed amendment...