Finance (No. 2) Act 2023 (c. 30)

Part 1 U.K. Income tax, corporation tax and capital gains tax

Capital allowances U.K.

9 First-year allowance for expenditure on electric vehicle charge points U.K.

In section 45EA of CAA 2001 (expenditure on plant or machinery for electric vehicle charging point), in subsection (3) (the relevant period), in paragraphs (a) and (b), for “2023” substitute “2025”.