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 | |
section 45A | |
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 |
Pt. 2 (ss. 11-270) modified (prosp.) by Proceeds of Crime Act 2002 (c. 29), ss. 448, 458(1), Sch. 10 para. 12 (with para. 17(1))