# Income and Corporation Taxes Act 1988, Paragraph 5G

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/6/paragraph/5G (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/paragraph-5G
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.