(1) Chapter 1 of Part 2 of the Finance Act 1999 is amended -

(a) in section 94(1), by the insertion of the following definitions:

"'appropriate procedure' means -

(a) in relation to biofuel for use as a propellant, and vehicle biogas, the procedure established by the National Oil Reserves Agency under Regulation 4(1) of the European Union (Biofuel Sustainability Criteria) Regulations 2012 (S.I. No. 33 of 2012), and

(b) in relation to biofuel for use other than as a propellant, the procedure established under Regulation 7(1) of the European Union (Renewable Energy) Regulations (2) 2022 (S.I. No. 350 of 2022) by the competent authority referred to in the said Regulation 7(1) or, where no such procedure has been established, the procedure referred to in paragraph (a);

'sustainability and greenhouse gas emissions saving criteria' means the sustainability and greenhouse gas emissions saving criteria laid down in Article 29 of Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 [OJ No. L328 21.12.2018, p. 82.];",

and

(b) in section 100 -

(i) in subsection (1), by the substitution of the following paragraph for paragraph (f):