Sch 7 para 5
(1) Section 52 (first-year allowances) is amended as follows. (2) In subsection (3), at the appropriate place in the Table insert— (3) In subsection (5)— (a) omit the “and” at the end of the entry for section 210, and (b) after that entry insert— section 212T (cap on first-year allowances: zero-emission goods vehicles), and