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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.
(3)In paragraph 6 (reduction for periods when car is unavailable) for the words from “(“the full”” to the end substitute— “multiplied by the fraction—
where—
A is the number of days in the year on which the car is available; and
B is the number of days in the year.”.
(4)At the end of paragraph 10 (general interpretation) add—
“This is subject to paragraph 5A(1) above.”.
2In section 168AB of the Taxes Act 1988 (equipment etc. to enable car to run on road fuel gas), after subsection (3) insert—
“(4)This section does not apply in relation to cars to which paragraph 5 of Schedule 6 to this Act applies (bi-fuel cars taxed by reference to CO2 emissions figure).”.
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