C2

C1C5C4C3C6C7C8C9Part 2 Plant and machinery allowances

Annotations:
Modifications etc. (not altering text)
C1

Pt. 2 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 12 (with Sch. 10 para. 17(1)); S.I. 2003/120, art. 2, Sch. (with arts. 34) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

C5

Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 10, 22 (with s. 38(2) ); S.I. 2004/2575 , art. 2(1) , Sch. 1

C4

Pt. 2 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 9(2), 21(2) (with s. 38(2)); S.I. 2004/2575, art. 2(1) , Sch. 1

C3

Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 4 ; S.I. 2004/2575 , art. 2(1) , Sch. 1

C6

Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 19

C7

Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 35

C8

Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 paras. 36, 37

C9

Pt. 2 modified (21.7.2009) by Finance Act 2009 (c. 10), s. 24

Chapter 4 First-year qualifying expenditure

Types of expenditure which may qualify for first-year allowances

45EF1 Expenditure on plant or machinery for gas refuelling station

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 F22013,

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 gasF3, biogas 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 gasF3, biogas or hydrogen fuel includes—

a

any storage tank for natural gas F3, biogas or hydrogen fuel,

b

any compressor, pump, control or meter used for or in connection with refuelling vehicles with natural gasF3, biogas or hydrogen fuel, and

c

any equipment for dispensing natural gasF3, biogas or hydrogen fuel to the fuel tank of a vehicle.

4

For the purposes of this section—

  • F4“biogas” means gas produced by the anaerobic conversion of organic matter and used for propelling vehicles;

  • “ gas refuelling station ” means any premises, or that part of any premises, where vehicles are refuelled with natural gasF3, biogas 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.