[45E Expenditure on plant or machinery for gas refuelling station]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[45E  Expenditure on plant or machinery for gas refuelling station]

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

(a)     it is incurred in the period beginning with 17th April 2002 and ending with 31st March [2025],

(b)     it is expenditure on plant or machinery for a gas refuelling station where the plant or machinery is unused and not second-hand, and

(c)     it is not excluded by section 46

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