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

“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;

“qualifying expenditure” means capital expenditure incurred during the relevant period on the provision of—

(a) qualifying refuelling equipment, or

(b) qualifying vehicles;

“qualifying refuelling equipment” means refuelling equipment, which is unused and not second-hand, installed at a gas refuelling station;

“qualifying vehicle” means a gas vehicle, which is—

(a) constructed or adapted for—

(i) the conveyance of goods or burden of any description,

(ii) the haulage by road of other vehicles, or

(iii) the carriage of passengers,

(b) unused and not second-hand, and

(c) either—

(i) not commonly used as a private vehicle and unsuitable to be so used, or

(ii) provided or hired, wholly or mainly, for the purpose of hire to or the carriage of members of the public in the ordinary course of trade;

“refuelling equipment” means—

(a) a storage tank for gaseous fuel,

(b) a compressor, pump, control or meter used for the purposes of refuelling gas vehicles, or

(c) equipment for supplying gaseous fuel to the fuel tank of a gas vehicle;

“relevant period” means the period commencing on 1 January 2019 and ending on 31 December 2021.

(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.

(3) Subsection (2) shall not apply where an allowance on account of the wear and tear of the qualifying refuelling equipment or qualifying vehicle concerned is made in accordance with—

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

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