# Finance Act 2008, Section 78: Gas refuelling stations


(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.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/78 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-78
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.