Is It A Boat?

yes!

it is a £100,000 Scubacraft, capable of up to 50 miles per hour on water,

but wait for this, with the flick of a switch it can transform into a submersible that can dive to depths of up to 30m (100ft) thanks to a specially designed trimaran hull,

the Scubacraft works by inflating or deflating buoyancy tubes integrated in its hull, which allow it to submerge and surface at will, its Wales-based makers, Creative Worldwide, call it a 'free-flooding, self-contained hydrodynamic flying machine',

now if only it had wheels!