# Finance Act 2013, Section 69: Gas refuelling stations: extension of time limit for capital allowance


In section 45E(1)(a) of CAA 2001 (time limit for incurring of expenditure qualifying for first-year allowance), for “2013” substitute “ 2015 ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/69 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-69
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.