http://www.legislation.gov.uk/ukpga/2019/1/section/34Finance Act 2019An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-04-30Expert Participation2026-05-01 PART 1 34In section 45EA of CAA 2001 (expenditure on plant or machinery for electric vehicle charging point), in subsection (3) (the relevant period) for “2019”, in both places it occurs, substitute “ 2023 ”.