38(1)  CAA 2001 is amended as follows.

38(2)  In section 39 (first-year qualifying expenditure) after the entry for section 45E insert–

section 45EA

expenditure on plant or machinery for electric vehicle charging point”.

38(3)  After section 45E insert–

45EA  

“Expenditure on plant or machinery for electric vehicle charging point

45EA(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, and

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