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Finance Act 2002
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- UK Public General Acts
- 2002 c. 23
- SCHEDULE 20
- Paragraph 4
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General exclusions affecting first-year qualifying expenditureU.K.
4In section 46, in subsection (1) (expenditure which is subject to the general exclusions) after the entry relating to section 45D (which is added by Schedule 19 to this Act) add—
| “section 45E | (expenditure on plant or machinery for gas refuelling station)”. |
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