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Amendment of section 285C of Principal Act (acceleration of wear and tear allowances for gas vehicles and refuelling equipment)
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22. (1) Section 285C of the Principal Act is amended in subsection (1)—
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(a) in the definition of “gas refuelling station”, by the substitution of “gaseous fuel or hydrogen fuel is supplied to a gas-powered vehicle” for “gaseous fuel is supplied to a gas vehicle”,
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(b) by the substitution of the following definition for the definition of “gas vehicle”:
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“ ‘gas-powered vehicle’ means a mechanically propelled road vehicle which is fuelled by gaseous fuel or hydrogen fuel;”,
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(c) by the insertion of the following definitions after the definition of “gaseous fuel”:
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“ ‘hydrogen’ means the chemical element falling within CN code 2804 10 00;
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‘hydrogen fuel’ means gaseous or cryogenic liquid hydrogen of a fuel quality that complies with ISO 14687:2019 or SAE J2719;”,
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(d) by the insertion of the following definition after the definition of “liquefied natural gas”:
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“ ‘pre-cooling device’ means equipment, which complies with ISO 19880-1:2020, used for the process of cooling hydrogen fuel prior to dispensing of the fuel;”,
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(e) in the definition of “qualifying vehicle”, by the substitution of “gas-powered vehicle” for “gas vehicle”,
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(f) by the substitution of the following definition for the definition of “refuelling equipment”:
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“ ‘refuelling equipment’ means—
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(a) a storage tank for gaseous fuel or hydrogen fuel,
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(b) a compressor, pump, control or meter used for the purposes of refuelling gas-powered vehicles,
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(c) a pre-cooling device, or
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(d) equipment for supplying gaseous fuel or hydrogen fuel to the fuel tank of a gas-powered vehicle;”,
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and
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(g) in the definition of “relevant period”, by the substitution of “31 December 2024” for “31 December 2021”.
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(2) Subsection (1) shall apply to qualifying expenditure incurred on or after 1 January 2022.
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