Paragraph 5 Amount of first-year allowances
In section 52(3), in the Table, after the entry relating to expenditure qualifying under section 45A add—
“
Expenditure qualifying under section 45D (expenditure on cars with low CO2 emissions) 100% ”.
In section 52(3), in the Table, after the entry relating to expenditure qualifying under section 45A add—
“
Expenditure qualifying under section 45D (expenditure on cars with low CO2 emissions) 100% ”.