Version Superseded: 11/05/2001
Point in time view as at 22/03/2001. This version of this provision has been superseded.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 39.
A first-year allowance is not available unless the qualifying expenditure is first-year qualifying expenditure under—
| section 40 | expenditure incurred for Northern Ireland purposes by small or medium-sized enterprises, |
| section 44 | expenditure incurred by small or medium-sized enterprises, or |
| section 45 | ICT expenditure incurred by small enterprises. |
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