Finance Act 2013 (c. 29)

PART 1 U.K. Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER 5 U.K. Other provisions

Capital allowances U.K.

69 Gas refuelling stations: extension of time limit for capital allowance U.K.

In section 45E(1)(a) of CAA 2001 (time limit for incurring of expenditure qualifying for first-year allowance), for “2013” substitute “ 2015 ”.