Amount of first-year allowancesU.K.
5In section 52(3), in the Table, after the entry relating to expenditure qualifying under section 45A add—
| “Expenditure qualifying under section 45D (expenditure on cars with low CO2 emissions) | 100%”. |
5In section 52(3), in the Table, after the entry relating to expenditure qualifying under section 45A add—
| “Expenditure qualifying under section 45D (expenditure on cars with low CO2 emissions) | 100%”. |