Taxes Consolidation Act 1997 section 380

Provisions supplementary to sections 374 to 379

Section 380 sets out supplementary rules carving out certain vehicles from the restrictive capital allowance and leasing rules in sections 374 to 379, and provides the machinery for adjusting past assessments where the carve-outs cease to apply.

• Vehicles provided or hired wholly or mainly for public hire, or for carrying members of the public in the ordinary course of trade, are outside the restrictive rules.
• Vehicles provided by a manufacturer of vehicles, parts or accessories are outside the rules where used solely for testing purposes.
• If a testing vehicle is put to substantial non-testing use within 5 years, the testing exemption is treated as never having applied.
• Assessments may be made or amended at any time to give effect to these adjustments, including against the executors of a deceased person.