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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2022 - onwards
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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 or hydrogen fuel is supplied to a gas-powered vehicle;

gas-powered vehicle' means a mechanically propelled road vehicle which is fuelled by gaseous fuel or hydrogen fu

Comparing proposed amendment...