Paragraph 4
In section 46 (general exclusions applying to first-year qualifying expenditure), in subsection (1), at the appropriate place in the list insert—
“
section 45DA (expenditure on zero-emission goods vehicles), ”.
In section 46 (general exclusions applying to first-year qualifying expenditure), in subsection (1), at the appropriate place in the list insert—
“
section 45DA (expenditure on zero-emission goods vehicles), ”.