Part 2 Plant and machinery allowances

Chapter 4 First-year qualifying expenditure

Types of expenditure which may qualify for first-year allowances

F145E 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 F22025,

(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).

F3(1A)

The Treasury may by order amend subsection (1)(a) so as to extend the period specified.

(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 gasF4, 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 gasF4, biogas or hydrogen fuel includes—

(a)

any storage tank for natural gas F4, biogas or hydrogen fuel,

(b)

any compressor, pump, control or meter used for or in connection with refuelling vehicles with natural gasF4, biogas or hydrogen fuel, and

(c)

any equipment for dispensing natural gasF4, biogas or hydrogen fuel to the fuel tank of a vehicle.

(4)

For the purposes of this section—

F5“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 gasF4, 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.