Part 3Capital allowances
Plant and machinery: first-year allowances
78Gas refuelling stations
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.