{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-268B",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-268B.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/268B",
  "kind": "section",
  "number": "268B",
  "heading": "Electrically-propelled vehicles",
  "text": "For the purposes of this Part a vehicle is electrically-propelled only if—\n(a) it is propelled solely by electrical power, and\n(b) that power is derived from—\n(i) a source external to the vehicle, or\n(ii) an electrical storage battery which is not connected to any source of power when the vehicle is in motion.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 268A-268C and cross-heading inserted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 11 (with Sch. 11 paras. 30-32)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/268B",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}