Section 23 | Expenditure on zero-emission cars

(1)Section 45D of CAA 2001 (expenditure on zero-emission cars) is amended as follows.

(2)In subsection (1)(a), for the words from “the period” to the end substitute “the relevant period,”.

(3)Omit subsection (1A).

(4)After that subsection insert—

(1B)The “relevant period” is the period beginning with 17 April 2002 and ending with—

(a)in the case of expenditure incurred by a company within the charge to corporation tax, 31 March 2026, and

(b)in the case of expenditure incurred by a person within the charge to income tax, 5 April 2026.

(1C)The Treasury may by regulations amend subsection (1B) so as to extend the relevant period.