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The SPV was stored in a hidden garage adjacent to a casino. In "Special Assignment," the SPV's function as an assault vehicle (based upon its origins as a modified tank) becomes the focus of the plot. The Mysterons wish to break through security at Nuclear City with an SPV, and are hiring Captain Scarlet, now stripped of his captaincy, to help.
A special-purpose entity (SPE; or, in Europe and India, special-purpose vehicle/SPV; or, in some cases in each EU jurisdiction, FVC, financial vehicle corporation) is a legal entity (usually a limited company of some type or, sometimes, a limited partnership) created to fulfill narrow, specific or temporary objectives.
An Irish Section 110 special purpose vehicle (SPV) or section 110 company is an Irish tax resident company, which qualifies under Section 110 of the Irish Taxes Consolidation Act 1997 (TCA) for a special tax regime that enables the SPV to attain "tax neutrality": i.e. the SPV pays no Irish taxes, VAT, or duties.
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