# Finance Act 2002, 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%
”.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/schedule/19/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2002/schedule-19/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.