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Legislation
Capital Allowances Act 2001

Crossheading Cars etc

  • Section 268A Meaning of “car” and “motor cycle”
  • Section 268B Electrically-propelled vehicles
  • Section 268C Terms relating to emissions
  • Section 268D Hire cars for disabled persons
  • Section 268E Meaning of “assigns”
  1. Cars etc
  2. Electrically-propelled vehicles

Section 268B | Electrically-propelled vehicles

From legislation.gov.uk

For the purposes of this Part a vehicle is electrically-propelled only if—F1

(a)it is propelled solely by electrical power, andF1

(b)that power is derived from—F1

(i)a source external to the vehicle, orF1

(ii)an electrical storage battery which is not connected to any source of power when the vehicle is in motion.F1

Notes

  1. F1

    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)

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