Part 2 Plant and machinery allowances
Chapter 20 Supplementary provisions
F1Cars etc
268BElectrically-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.