(1) Section 285A of the Principal Act is amended -

(a) in subsection (1), by the insertion of the following definition:

"'fossil fuel' means coal, oil, natural gas, peat or any derivative thereof intended for use in the production of energy by combustion;",

and

(b) in subsection (3) -

(i) in paragraph (a), by the deletion of "and",

(ii) in paragraph (b), by the substitution of "the Table, and" for "the Table.", and

(iii) by the insertion of the following paragraph after paragraph (b):

"(c) does not operate on fossil fuel, other than equipment that operates on electricity generated from using such fuel.".

(2) Subsection (1) shall apply to capital expenditure incurred on or after 1 January 2022.