{
  "url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-7/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010/schedule-7/paragraph-5.json",
  "legislation": "ukpga/2010/33",
  "legislation_title": "Finance (No. 3) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-3-act-2010",
  "path": "schedule/7/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Section 52 (first-year allowances) is amended as follows.\n(2) In subsection (3), at the appropriate place in the Table insert—\n“\nExpenditure qualifying under section 45DA (expenditure on zero-emission goods vehicles)\n100%\n”\n(3) In subsection (5)—\n(a) omit the “and” at the end of the entry for section 210, and\n(b) after that entry insert—\n“section 212T (cap on first-year allowances: zero-emission goods vehicles), and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/33/schedule/7/paragraph/5",
    "retrieved_at": "2026-10-29T09:09:50.286654+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}