{
  "url": "https://openlegislation.uk/finance-act-2002/schedule-20/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2002/schedule-20/paragraph-5.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "schedule/20/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Amount of first-year allowance",
  "text": "In section 52(3), in the Table, after the entry relating to expenditure qualifying under section 45D (which is added by Schedule 19 to this Act) add—\n“\nExpenditure qualifying under section 45E (expenditure on plant or machinery for gas refuelling station)\n100%\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/5",
    "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."
}