Chapter 2 of Part 9 of the Principal Act is amended by inserting the following after section 285B:

"285C. Acceleration of wear and tear allowances for gas vehicles and refuelling equipment

(1) In this section -

'biogas' means gas produced from biomass;

'biomass' means the biodegradable fraction of -

(a) products, waste and residues from agriculture, forestry and related industries including, in respect of agriculture, vegetal and animal substances, and

(b) industrial and municipal waste;

'CN code' means a Community subdivision to the combined nomenclature of the European Communities referred to in Article 1 of Council Regulation (EEC) No. 2658/87 of 23 July 1987 [OJ No. L256, 7.9.1987, p.1] as amended by Commission Regulation (EC) No. 2031/2001 of 6 August 2001[OJ No. L279, 23.10.2001, p.1];

'compressed natural gas' means petroleum gases and other gaseous hydrocarbons in gaseous state falling within CN code 2711 21 00;

'gas refuelling station' means a premises, or part of a premises, at which gaseous fuel is supplied to a gas vehicle;

'gas vehicle' means a mechanically propelled road vehicle in the engine of which gaseous fuel is used for combustion;

'gaseous fuel' means compressed natural gas, liquefied natural gas or biogas;

'liquefied natural gas' means petroleum gases and other gaseous hydrocarbons in liquefied state falling within CN code 2711 11 00;