GeneralU.K.
39 First-year allowances available for certain types of qualifying expenditure onlyU.K.
A first-year allowance is not available unless the qualifying expenditure is first-year qualifying expenditure under [F1any of the following provisions]—
| F2. . . | F2. . . |
| F3. . . | F3. . . |
| F2. . . | F2. . . |
| F4. . . | F4. . . |
| [F5section 45D | expenditure on cars with low CO2 emissions,] |
| [F6section 45DA | expenditure on zero-emission goods vehicles,] |
| [F7section 45E | expenditure on plant or machinery for gas refuelling station] F8... |
| [F9section 45EA | expenditure on plant or machinery for electric vehicle charging point] |
| [F10section 45F | expenditure on plant and machinery for use wholly in a ring fence trade.] |
| F11. . . | F11. . . |
| [F12section 45K | expenditure on plant and machinery for use in designated assisted areas.] |
| [F13section 45O | expenditure on plant and machinery for use in [F14special tax sites].] |
| [F15section 45S | expenditure on plant or machinery in other cases] |
Textual Amendments
F1Words in s. 39 inserted (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 2(a)
F2S. 39 entries omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(5)(a) (with s. 76(7)(8))
F3S. 39 entry omitted (with effect in accordance with s. 75(5)-(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 75(3)(a)
F4Words in s. 39 omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(b)(iii)(a)
F5Words in s. 39 inserted (with effect as mentioned in s. 59 of the amending Act) by Finance Act 2002 (c. 23), s. 59, Sch. 19 para. 2
F6Words in s. 39 inserted (with effect in accordance with Sch. 7 para. 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 7 para. 2
F7Words in s. 39 inserted (with effect as mentioned in s. 61 of the amending Act) by Finance Act 2002 (c. 23), s. 61, Sch. 20 para. 2
F8Word in s. 39 repealed (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 2(b), Sch. 43 Pt. 3(9)
F9Words in s. 39 inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 38(2)
F10Words in s. 39 inserted (with effect as mentioned in s. 63 of the amending Act) by Finance Act 2002 (c. 23), s. 63, Sch. 21 para. 2
F11Words in s. 39 omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(b)(iii)(b)
F12Words in s. 39 inserted (with effect in accordance with Sch. 11 para. 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 11 para. 2
F13Words in s. 39 inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 22 para. 2
F14Words in s. 39 substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 11(a)
F15Words in s. 39 inserted (22.2.2024) by Finance (No. 2) Act 2023 (c. 30), s. 7(2) (as amended by Finance Act 2024 (c. 3), s. 1(2)(a))