[45DA Expenditure on zero-emission goods vehicles]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[45DA  Expenditure on zero-emission goods vehicles]

[(1)     Expenditure is first-year qualifying expenditure if—

(a)     it is incurred in the period of [15 years] beginning with the relevant date,

(b)     it is incurred on the provision of a zero-emission goods vehicle,

(c)     the vehicle is unused and not second-hand,

(d)     the vehicle is registered, and

(e)

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