# Capital Allowances Act 2001, Section 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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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/268B (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-268B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.