Capital Allowances Act 2001 s 268B

s 268B Electrically-propelled vehicles

For the purposes of this Part a vehicle is electrically-propelled only if— (a) it is propelled solely by electrical power, and (b) that power is derived from— (i) a source external to the vehicle, or (ii) an electrical storage battery which is not connected to any source of power when the vehicle is in motion.

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