Related Commentary  Related HMRC Manuals

45E(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 (general exclusions).

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

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