PART 1 U.K.Income Tax, Corporation Tax and Capital Gains Tax
CHAPTER 5U.K.Other provisions
Capital allowancesU.K.
69Gas refuelling stations: extension of time limit for capital allowanceU.K.
In section 45E(1)(a) of CAA 2001 (time limit for incurring of expenditure qualifying for first-year allowance), for “2013” substitute “ 2015 ”.