# Finance (No. 2) Act 2023, Section 9: First-year allowance for expenditure on electric vehicle charge points

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) (the relevant period), in paragraphs (a) and (b), for “2023” substitute “2025”.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/9 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.