Section 69: Gas refuelling stations: extension of time limit for capital allowance

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Finance Act 2013
- Section 68: Cars with low carbon dioxide emissions
- Section 70: First-year allowance to be available for ships and railway assets

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 5: Other provisions

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

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.