- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Section 61
1The Capital Allowances Act 2001 (c. 2) is amended as follows.
2In section 39, after the entry relating to section 45D (which is inserted by Schedule 19 to this Act) add—
“section 45E | expenditure on plant or machinery for gas refuelling station”. |
3After section 45D (which is added by Schedule 19 to this Act) insert—
(1)Expenditure is first-year qualifying expenditure if—
(a)it is incurred in the period beginning with 17th April 2002 and ending with 31st March 2008,
(b)it is expenditure on plant or machinery for a gas refuelling station where the plant or machinery is unused and not second-hand, and
(c)it is not excluded by section 46 (general exclusions).
(2)For the purposes of this section expenditure on plant or machinery for a gas refuelling station is expenditure on plant or machinery installed at a gas refuelling station for use solely for or in connection with refuelling vehicles with natural gas or hydrogen fuel.
(3)For the purposes of subsection (2) the plant or machinery which is for use for or in connection with refuelling vehicles with natural gas or hydrogen fuel includes—
(a)any storage tank for natural gas or hydrogen fuel,
(b)any compressor, pump, control or meter used for or in connection with refuelling vehicles with natural gas or hydrogen fuel, and
(c)any equipment for dispensing natural gas or hydrogen fuel to the fuel tank of a vehicle.
(4)For the purposes of this section—
“gas refuelling station” means any premises, or that part of any premises, where vehicles are refuelled with natural gas or hydrogen fuel;
“hydrogen fuel” means a fuel consisting of gaseous or cryogenic liquid hydrogen which is used for propelling vehicles;
“vehicle” means a mechanically propelled road vehicle.”.
4In section 46, in subsection (1) (expenditure which is subject to the general exclusions) after the entry relating to section 45D (which is added by Schedule 19 to this Act) add—
“section 45E | (expenditure on plant or machinery for gas refuelling station)”. |
5In section 52(3), in the Table, after the entry relating to expenditure qualifying under section 45D (which is added by Schedule 19 to this Act) add—
“Expenditure qualifying under section 45E (expenditure on plant or machinery for gas refuelling station) | 100%”. |
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