The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021 No. 120

Amendment of the Capital Allowances Act 2001

5.  In section 45E(1)(a) (expenditure on plant or machinery for gas refuelling station)(1) for “2021” substitute “2025”.

(1)

Section 45E(1)(a) was amended by section 78(2) of FA 2008, section 69 of FA 2013, S.I. 2015/60 and S.I. 2017/1304.