S.L. 123.124 ст. 2Definitions.

In these rules, unless the context otherwise requires:

"electric vehicle" means a vehicle that derives its motive power exclusively from an electric motor; "hybrid vehicle" means a vehicle having at least two different energy converters and two different energy storage systems for the purpose of vehicle propulsion;

"qualifying expenditure" means expenditure of a capital nature incurred on the acquisition of new electric or hybrid vehicles;

"qualifying person" means a company that carries on a trade or business.