# Finance Act 2002, Section 61: Plant or machinery for gas refuelling station: first-year allowances


Schedule 20 to this Act (first-year allowances in respect of expenditure on plant or machinery for gas refuelling station) has effect in relation to expenditure incurred on or after 17th April 2002.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/section/61 (the official version)
Page: https://openlegislation.uk/finance-act-2002/section-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.