A.
Since the space on Table 2.3.A (DGR Page 24) is limited, it refers to the DGR pages for details.

Table 2.3.A states notification to the captain is not necessary. DGR 2.3.2.2 (d) says, if the battery can be removed by the user of the wheelchair (i.e., collapsible wheelchair), the battery must be removed, packed in a strong box, and loaded in the cargo compartment. As it states in (d) 4., in such a case, the captain must be notified of its loading location.

Other non-spillable wet batteries and dry batteries spelled out in SP A123 need not be removed from the wheelchair, and notification of loading location is not necessary.. 2.3.2.2 (a), (b) and (c) refer to non-spillable wet batteries and dry batteries per SP A123 where the batteries remain with the wheelchair and it is not necessary to notify the captain of the loading location. 2.3.2.2 (d) refers to collapsible wheelchairs where the user can remove the batteries. These must be advised of the loading location to the captain.