[45EA Expenditure on plant or machinery for electric vehicle charging point]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[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 vehicle charging point where the plant or machinery is unused and not second-hand,

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