38 First-year allowance for expenditure on electric vehicle charging points
Finance (No 2) Act 2017 (2017 c 32) | Legislation

Capital allowances

38  First-year allowance for expenditure on electric vehicle charging points

(1)     CAA 2001 is amended as follows.

(2)     In section 39 (first-year qualifying expenditure) after the entry for section 45E insert—

“section 45EAexpenditure on plant or machinery for electric vehicle charging point”

(3)     After section 45E insert—

“45EA Expenditure on plant or machinery for electric vehicle charging point

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

(a)     it is incurred in the relevant period,

(b)     it is expenditure on plant or machinery for an electric

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