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Section 45E Expenditure on plant or machinery for gas refuelling stationC1F1

United Kingdom

(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).

(F31A)

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 gas, biogas or hydrogen fuel includes—

(a)

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

(b)

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

(c)

any equipment for dispensing natural gas, 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 gas, 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.

Annotations

Textual amendments

F1

S. 45E inserted (with effect as mentioned in s. 61 of the amending Act) by Finance Act 2002 (c. 23), s. 61, Sch. 20 para. 3

F2

Word in s. 45E(1)(a) substituted (1.4.2021) by The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021 (S.I. 2021/120), arts. 1(1), 5

F3

S. 45E(1A) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 64(4)

F4

Word in s. 45E inserted (with effect in accordance with s. 78(5) of the amending Act) by Finance Act 2008 (c. 9), s. 78(3)

F5

Words in s. 45E(4) inserted (with effect in accordance with s. 78(5) of the amending Act) by Finance Act 2008 (c. 9), s. 78(4)

Modifications

C1

Pt. 2 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 9(1)(a)

Notes on Part 2

Modifications

C1

Pt. 2 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 12 (with Sch. 10 para. 17(1)); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

C2

Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 10, 22 (with s. 38(2) ); S.I. 2004/2575 , art. 2(1) , Sch. 1

C3

Pt. 2 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 9(2), 21(2) (with s. 38(2)); S.I. 2004/2575, art. 2(1) , Sch. 1

C4

Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 4 ; S.I. 2004/2575 , art. 2(1) , Sch. 1

C5

Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 19

C6

Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 35

C7

Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 paras. 36, 37

C8

Pt. 2 modified (21.7.2009) by Finance Act 2009 (c. 10), s. 24

C9

Pt. 2 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 73(7)-(11) (with s. 73(6))