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Finance Act 2012
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There are currently no known outstanding effects for the Finance Act 2012, Section 45.
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45Allowances for energy-saving plant and machineryU.K.
This section has no associated Explanatory Notes
(1)Part 2 of CAA 2001 (plant and machinery allowances) is amended as follows.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In section 104A (special rate expenditure)—
(a)in subsection (1), omit the “and” after paragraph (e), and after paragraph (f) insert “, and
(g)expenditure incurred on or after the third relevant date on the provision of solar panels.”, and
(b)after subsection (3) insert—
“(3A)The third relevant date is—
(a)for corporation tax purposes, 1 April 2012, and
(b)for income tax purposes, 6 April 2012.”
Textual Amendments
F1S. 45(2) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ix)(a)
F2S. 45(3) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ix)(a)
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