Article 5 Amendment of the Capital Allowances Act 2001
In section 45E(1)(a) (expenditure on plant or machinery for gas refuelling station)f1 for “2021” substitute “2025”.
Annotations
Footnotes
- f1
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Section 45E(1)(a) was amended by section 78(2) of FA 2008, section 69 of FA 2013, S.I. 2015/60 and S.I. 2017/1304.