# Finance Act 2002, Paragraph 2: Types of expenditure for which first-year allowances available


In section 39, after the entry relating to section 45A add,
“
section 45D
expenditure on cars with low CO2 emissions,
”.

---
Source: https://www.legislation.gov.uk/ukpga/2002/23/schedule/19/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2002/schedule-19/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.