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Acceleration of wear and tear allowances for certain energy-efficient equipment
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38. (1) The Principal Act is amended in the Table in Schedule 4A by inserting the following in column (2) opposite the reference in column (1) to “Electric and Alternative Fuel Vehicles”:
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“Natural Gas Vehicles and Associated Equipment: Natural gas vehicles and relevant required fuelling equipment that meet specified efficiency criteria.
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Natural Gas Vehicle Conversions: Equipment for the conversion to natural gas or biogas as a primary fuel for existing commercial vehicles, that meet specified efficiency criteria.”.
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(2) Subsection (1) shall come into operation on 1 January 2014.
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