Personalised car number plates: registrations
A vehicle registration is made up of a combination of numbers and letters. The right to use a particular registration mark is not a chattel and is not part of the particular vehicle to which the plate showing the combination may be attached.
A disposal of such a right does not, therefore, represent either:
- a disposal of a passenger car, see CG76906
- a disposal of another road vehicle, see CG76907
- a disposal of plant or machinery, see CG76901
- a disposal of a chattel, see CG76570
- a disposal of a wasting asset, see CG76720+.
Any gain arising on the disposal of a registration number will, therefore, be a chargeable gain.