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Article 4 Amendment of the Capital Allowances Act 2001

Original text. Later amendments are not shown.

In section 45DA(1)(a) (expenditure on zero-emission goods vehicles)f1 for “11 years” substitute “15 years”.

Annotations

Footnotes

f1

Section 45DA(1)(a) was amended by section 45(2) of the Finance Act 2015 (c. 11) and S.I. 2017/1304.