# The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021, Article 5: Amendment of the Capital Allowances Act 2001


In section 45E(1)(a) (expenditure on plant or machinery for gas refuelling station) for “2021” substitute “2025”.

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Source: https://www.legislation.gov.uk/uksi/2021/120/article/5 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001-car-emissions-extension-of-first-year-allowances-amendment-order-2021/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.