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, a
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