# Finance (No. 3) Act 2010, Paragraph 5


(1) Section 52 (first-year allowances) is amended as follows.
(2) In subsection (3), at the appropriate place in the Table insert—
“
Expenditure qualifying under section 45DA (expenditure on zero-emission goods vehicles)
100%
”
(3) In subsection (5)—
(a) omit the “and” at the end of the entry for section 210, and
(b) after that entry insert—
“section 212T (cap on first-year allowances: zero-emission goods vehicles), and”.

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Source: https://www.legislation.gov.uk/ukpga/2010/33/schedule/7/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010/schedule-7/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.