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Finance Act 2002
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- UK Public General Acts
- 2002 c. 23
- SCHEDULE 20
- Paragraph 5
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Amount of first-year allowanceU.K.
5In section 52(3), in the Table, after the entry relating to expenditure qualifying under section 45D (which is added by Schedule 19 to this Act) add—
| “Expenditure qualifying under section 45E (expenditure on plant or machinery for gas refuelling station) | 100%”. |
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