# Finance (No. 3) Act 2010, 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,
”.

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Source: https://www.legislation.gov.uk/ukpga/2010/33/schedule/7/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010/schedule-7/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.