Version Superseded: 12/02/2019
Point in time view as at 06/04/2006.
Finance Act 2003, Cross Heading: Amount of first-year allowances is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
5U.K.In section 52(3), in the Table, after the entries relating to expenditure qualifying under section 45F add—
| “Expenditure qualifying under section 45H (expenditure on environmentally beneficial plant or machinery) | 100%”. |
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