Skip to content
Solved

Section 24 | Expenditure on plant or machinery for electric vehicle charging point

From legislation.gov.uk

In section 45EA of CAA 2001 (expenditure on plant or machinery for electric vehicle charging point), in subsection (3)(a) and (b) (which specify the date on or before which expenditure must be incurred to qualify for a first-year allowance), for “2025” substitute “2026”.