Paragraph 2
In section 39 (first-year allowances available for certain types of qualifying expenditure only), at the appropriate place in the list insert—
“
section 45DA expenditure on zero-emission goods vehicles, ”.
In section 39 (first-year allowances available for certain types of qualifying expenditure only), at the appropriate place in the list insert—
“
section 45DA expenditure on zero-emission goods vehicles, ”.