(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.