C1Part 2 Plant and machinery allowances

Annotations:
Modifications etc. (not altering text)

Chapter 4 First-year qualifying expenditure

General

39 First-year allowances available for certain types of qualifying expenditure only

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, F1...

section 45

ICT expenditure incurred by small enterprises F2, F3...

section 45A

expenditure on energy-saving plant or machiner F2F4,

section 45D

expenditure on cars with low CO2 emissions,F4

F5section 45E

expenditure on plant or machinery for gas refuelling stationF5F6, or

section 45F

expenditure on plant and machinery for use wholly in a ring fence trade.F6