4U.K.In section 46 (general exclusions applying to first-year qualifying expenditure), in subsection (1), at the appropriate place in the list insert—
| “section 45DA | (expenditure on zero-emission goods vehicles),”. |
4U.K.In section 46 (general exclusions applying to first-year qualifying expenditure), in subsection (1), at the appropriate place in the list insert—
| “section 45DA | (expenditure on zero-emission goods vehicles),”. |