{
  "url": "https://openlegislation.uk/finance-act-2002/schedule-20/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2002/schedule-20/paragraph-4.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "schedule/20/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "General exclusions affecting first-year qualifying expenditure",
  "text": "In section 46, in subsection (1) (expenditure which is subject to the general exclusions) after the entry relating to section 45D (which is added by Schedule 19 to this Act) add—\n“\nsection 45E\n(expenditure on plant or machinery for gas refuelling station)\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/23/schedule/20/paragraph/4",
    "retrieved_at": "2026-10-29T09:19:27.148984+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}