44A.— (1) In this Part—

F74["F70[advanced] biofuels" mean biofuels that are produced from the feedstock listed in Part A of Annex IX;

"F70[advanced] biofuel obligation" has the meaning assigned by section 44C;]

"biofuel" means liquid or gaseous fuel for transport produced from biomass;

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F74[“biogas” means gaseous fuels produced from biomass;]

"biomass" means the biodegradable fraction of products, waste and residues from biological origin from agriculture (including vegetal and animal substances), forestry and related industries including fisheries and aquaculture, as well as the biodegradable fraction of industrial and municipal waste;

F72["certified", other than in section 44V, means certified in accordance with section 44G;

"crop cap" has the meaning assigned by section 44C;]

"Directive" means F73[Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources];

"expenses" has the meaning assigned by section 36;

F72["high ILUC-risk" has the meaning assigned by section 44C;

"high ILUC-risk cap" has the meaning assigned by section 44C;]

"Member State" means a state which is a member of the European Union and includes states that are parties to the agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by the protocol done at Brussels on 17 March 1993;

"motor vehicle" means a mechanically propelled vehicle which is powered, in whole or in part, by an internal combustion engine and is designed, constructed or modified to be suitable for use on roads;

F74["obligated party" means an oil company or oil consumer, as the case may be, that is subject to the renewable transport fuel obligation under this Part;]

"obligation period", in relation to the F70[renewable transport fuel obligation], means—

(a) in the case of the first obligation period, the period beginning on the day on which section 44C comes into operation and ending on 31 December next following that day, and

(b) in the case of each subsequent obligation period, the period of 12 months beginning on 1 January and ending on 31 December next following the immediately preceding obligation period;

"period of validity", in relation to a biofuel obligation certificate, has the meaning assigned by section 44G;

"petroleum products" has the meaning assigned by section 36;

F74["Recycled carbon fuels" means liquid and gaseous fuels that are produced from liquid or solid waste or solid waste streams of non-renewable origin which are not suitable for material recovery in accordance with Article 4 of Directive 2008/98/EC, or from waste processing gas and exhaust gas of non-renewable origin which are produced as an unavoidable and unintentional consequence of the production process in industrial installations;]

F71[…]

"relevant disposal of road transport fuel" means F70[the energy content of road transport fuel (calculated in accordance with paragraph (b) of Article 7(4) of the Directive and expressed in megajoules)] that in any obligation period—

(a) an oil company consumes or disposes of by sale or otherwise to persons in the State, or

(b) an oil consumer consumes in the State;

"relevant disposal of petroleum products" has the same meaning as in Part 5;

F74["relevant disposal of renewable transport fuel" has the meaning assigned by section 44N;

"Renewable Energy Regulations" means the European Union (Renewable Energy) Regulations (2) 2022 (S.I. No. 350 of 2022)

"renewable liquid and gaseous transport fuels of non-biological origin" means liquid or gaseous fuels which are used in the transport sector other than biofuels or biogas, the energy content of which is derived from renewable sources other than biomass;

F70["renewable transport fuel" means liquid or gaseous fuel (including biofuels, biogas, recycled carbon fuels, advanced biofuels and renewable liquid and gaseous transport fuel of non-biological origin) used in the transport sector;]

"renewable transport fuel levy assessment notice" means a notice given under section 44Q;

"renewable transport fuel obligation" has the meaning assigned by section 44C;

"renewable transport fuel obligation account" means an account held under section 44E by an obligated party, renewable transport fuel producer or renewable transport fuel supplier and references to "renewable transport fuel obligation account holder" shall be construed accordingly;

"renewable transport fuel obligation certificate" means a certificate issued under section 44G to a renewable transport fuel obligation account holder;

"renewable transport fuel producer" means a person who produces renewable transport fuel for his or her own use or for sale;

"renewable transport fuel supplier" means a person who supplies renewable transport fuel;]

F76["reporting period", in respect of each obligation period, means a period of 3 consecutive months beginning on 1 January, 1 April, 1 July and 1 October;]

"road transport fuel" means any liquid or gaseous fuel which may be used to power, in whole or in part, a motor vehicle whether or not it may also be used for any other purpose;

"volume assessment" means an assessment under section 44O of relevant disposals of biofuel.

(2) A word or expression that is used in this Part and is also used in the Directive has, unless the context otherwise requires, the same meaning in this Part as it has in the Directive.]