Paragraph 5G
United Kingdom
For 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.
Notes on Schedule 6
Textual amendments
- F1
Schs. 6, 6A, 7, 7A repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 paras. 110, 111, Sch 8 Pt. 1 (with Sch. 7)