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Motor Vehicles

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<p >Term</p>

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<p >Definition</p>

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<p ><strong >Car</strong></p>

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<p >A car is a motor-powered road vehicle designed to carry a load of less than two tonnes and fewer than nine passengers.

It does not include motorcycles or similar vehicles.</p>

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<p ><strong >Commercial vehicle</strong></p>

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<p >Commercial vehicles are designed for the principle purpose of carrying goods used for business or trade.

They are not subject to LCT.</p>

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