45 Zero-emission goods vehicles
Finance Act 2015 (2015 c 11) | Legislation

Capital Allowances

45  Zero-emission goods vehicles

(1)     CAA 2001 is amended as follows.

(2)     In section 45DA(1)(a) (period during which first-year qualifying expenditure may be incurred), for “5 years” substitute “8 years”.

(3)     Section 45DB (exclusions from allowances under section 45DA) is amended in accordance

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