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]—
| section 40 | expenditure incurred for Northern Ireland purposes by small or medium-sized enterprises, |
| section 44 | expenditure incurred by small or medium-sized enterprises, F2... |
| section 45 | ICT expenditure incurred by small enterprises , F3... |
| [F4section 45A | expenditure on energy-saving plant or machinery ] |
| [F5section 45D | expenditure on cars with low CO2 emissions,] |
| [F6section 45E | expenditure on plant or machinery for gas refuelling station] F7... |
| [F8section 45F | expenditure on plant and machinery for use wholly in a ring fence trade.] |
| [F9section 45H | expenditure on environmentally beneficial plant or machinery.] |
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)
F2Word in s. 39 repealed (with effect in accordance with s. 65 of the amending Act) by Finance Act 2001 (c. 9), s. 110, Sch. 33 Pt. 2(4) Note
F3Word in s. 39 repealed (with effect as mentioned in s. 59 of the amending Act) by Finance Act 2002 (c. 23), s. 141, (Sch. 40 Pt. 3(7) Note)
F4Words in s. 39 inserted (with effect as mentioned in s. 65 of the amending Act) by Finance Act 2001 (c. 9), s. 65, Sch. 17 para. 1
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 as mentioned in s. 61 of the amending Act) by Finance Act 2002 (c. 23), s. 61, Sch. 20 para. 2
F7Word in s. 39 repealed (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 2(b), Sch. 43 Pt. 3(9)
F8Words 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
F9Words in s. 39 added (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 2(c)