Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 20 U.K. Capital allowances: plant or machinery for gas refuelling station

Types of expenditure for which first-year allowances available U.K.

2 In section 39, after the entry relating to section 45D (which is inserted by Schedule 19 to this Act) add—

“section 45E

expenditure on plant or machinery for gas refuelling station”.