# Finance Act 2025, Section 24: Expenditure on plant or machinery for electric vehicle charging point

Extent: E+W+S+N.I.

In section 45EA of CAA 2001 (expenditure on plant or machinery for electric vehicle charging point), in subsection (3)(a) and (b) (which specify the date on or before which expenditure must be incurred to qualify for a first-year allowance), for “2025” substitute “2026”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/section/24 (the official version)
Page: https://openlegislation.uk/finance-act-2025/section-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.