Section 45E of CAA 2001 (expenditure on plant or machinery for gas refuelling station) is amended as follows.
In subsection (1)(a), for "2008" substitute ." 2013 "
After "natural gas" (in each place) insert ." , biogas "
In subsection (4), before the definition of "gas refuelling station" insert—
The amendments made by subsections (3) and (4) have effect in relation to expenditure incurred on or after 1 April 2008.