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“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 19871 as amended by Commission Regulation (EC) No. 2031/2001 of 6 August 20012;

“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 19871 as amended by Commission Regulation (EC) No. 2031/2001 of 6 August 20012;

1OJ No. L256, 7.9.1987, p.1

2OJ No. L279, 23.10.2001, p.1

(2) Where a person has incurred qualifying expenditure for the purposes of a trade carried on by that person, and for any chargeable period a wear and tear allowance is to be made under section 284 in respect of qualifying refuelling equipment or a qualifying vehicle to which that qualifying expenditure relates, subsection (2) of that section shall apply as if the reference in paragraph (ad) of that subsection to 12.5 per cent were a reference to 100 per cent.

(b)section 284(2)(ad), as applied by section 285A(2).

(b)section 284(2)(ad), as applied by section 285A(2).

(a) section 284(2)(a)(ii), as applied by section 286(2), or