Related Commentary  Related HMRC Manuals

45DA(1)  Expenditure is first-year qualifying expenditure if–

(a)it is incurred in the period of 15 years beginning with the relevant date,

(b)it is incurred on the provision of a zero-emission goods vehicle,

(c)the vehicle is unused and not second-hand,

(d)the vehicle is registered, and

(e)the expenditure is not excluded by section 46 (general exclusions).

45DA(1A)  The Treasury may by order amend subsection (1)(a) so as to extend the period specified.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.