http://www.legislation.gov.uk/uksi/2017/1304/contents/made

The Capital Allowances Act 2001 (Extension of First-year Allowances) (Amendment) Order 2017

en

King's Printer of Acts of Parliament

2017-12-19

INCOME TAX

CORPORATION TAX

This Order amends sections 45DA and 45E of the Capital Allowances Act 2001 (c. 2). These sections set out the conditions to be met to qualify for 100% first-year allowances on expenditure in respect of zero-emission goods vehicles (section 45DA) and plant and machinery for gas refuelling stations (section 45E).