62 Expenditure on green technologies: leasingU.K.
(1)In section 46 of the Capital Allowances Act 2001 (c. 2) (general exclusions affecting first-year qualifying expenditure) after subsection (4) (which is inserted by Schedule 19) insert—
“(5)General exclusion 6 does not prevent expenditure being first-year qualifying expenditure under section 45A, 45D or 45E.”.
(2)The amendment made by this section has effect in relation to expenditure incurred on or after 17th April 2002.