Income and Corporation Taxes Act 1988

Valid from 28/07/2000

5GFor the purposes of this Schedule, a vehicle is not an electrically propelled vehicle unless—

(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.