{
  "url": "https://openlegislation.uk/finance-act-2008/section-78",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-78.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/78",
  "kind": "section",
  "number": "78",
  "heading": "Gas refuelling stations",
  "text": "(1) Section 45E of CAA 2001 (expenditure on plant or machinery for gas refuelling station) is amended as follows.\n(2) In subsection (1)(a), for “2008” substitute “ 2013 ”.\n(3) After “natural gas” (in each place) insert “ , biogas ”.\n(4) In subsection (4), before the definition of “gas refuelling station” insert—\n“biogas” means gas produced by the anaerobic conversion of organic matter and used for propelling vehicles;\n.\n(5) The amendments made by subsections (3) and (4) have effect in relation to expenditure incurred on or after 1 April 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/78",
    "retrieved_at": "2026-10-28T17:05:19.453822+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}