Section 78 — Finance Act 2008: Gas refuelling stations

Gas refuelling stations 78 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.