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).
Link: The Capital Allowances Act 2001 (Extension of First-year Allowances) (Amendment) Order 2017
Source: Legislation .gov.uk
