(1) Expenditure is first-year qualifying expenditure if—

(a) it is incurred in the period beginning with 17th April 2002 and ending with 31st March [2013]¹,

(b) it is expenditure on plant or machinery for a gas refuelling station where the plant or machinery is unused and not second-hand, and

(c) it is not excluded by section 46 (general exclusions).

(2) For the purposes of this section expenditure on plant or machinery for a gas refuelling station is expenditure on plant or machinery installed at a gas refuelling station for use solely for or in connection with refuelling vehicles with natural gas[, biogas]¹ or hydrogen fuel.

(3) For the purposes of subsection (2) the plant or machinery which is for use for or in connection with refuelling vehicles with natural gas[, biogas]¹ or hydrogen fuel includes—

(a) any storage tank for natural gas[, biogas]¹ or hydrogen fuel,

(b) any compressor, pump, control or meter used for or in connection with refuelling vehicles with natural gas[, biogas]¹ or hydrogen fuel, and

(c) any equipment for dispensing natural gas[, biogas]¹ or hydrogen fuel to the fuel tank of a vehicle.

(4) For the purposes of this section—

[“biogas” means gas produced by the anaerobic conversion of organic matter and used for propelling vehicles;]¹

“gas refuelling station” means any premises, or that part of any premises, where vehicles are refuelled with natural gas[, biogas]² or hydrogen fuel;

“hydrogen fuel” means a fuel consisting of gaseous or cryogenic liquid hydrogen which is used for propelling vehicles;

“vehicle” means a mechanically propelled road vehicle .