SCHEDULE 20 Capital Allowances: Plant or Machinery for Gas Refuelling Station
Finance Act 2002 (2002 c 23) | Legislation

SCHEDULE 20 Capital Allowances: Plant or Machinery for Gas Refuelling Station

Section 61

Introductory

1

The Capital Allowances Act 2001 (c 2) is amended as follows.

Types of expenditure for which first-year allowances available

2

In section 39, after the entry relating to section 45D (which is inserted by Schedule 19 to this Act) add—

“section 45Eexpenditure on plant or machinery for gas refuelling stationâ€.

First-year qualifying expenditure: plant or machinery for gas refuelling station

3

After section 45D (which is added by Schedule 19 to this Act) insert—

“45·¡
Expenditure
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