The Capital Allowances Act 2001 (Extension of First-year Allowances) (Amendment) Order 2017
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).
Lifecycle
Department
Made
18 Dec 2017
—
In force
01 Apr 2018
Enabling power
The Treasury, in exercise of the powers conferred by sections 45DA(1A) and 45E(1A) of the Capital Allowances Act 2001, make the following Order:
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