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Finance Act 2008
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Finance Act 2008, Section 78 is up to date with all changes known to be in force on or before 27 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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78Gas refuelling stationsU.K.
(1)Section 45E of CAA 2001 (expenditure on plant or machinery for gas refuelling station) is amended as follows.
(2)In subsection (1)(a), for “2008” substitute “ 2013 ”.
(3)After “natural gas” (in each place) insert “ , biogas ”.
(4)In subsection (4), before the definition of “gas refuelling station” insert—
““biogas” means gas produced by the anaerobic conversion of organic matter and used for propelling vehicles;”.
(5)The amendments made by subsections (3) and (4) have effect in relation to expenditure incurred on or after 1 April 2008.
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