Version Superseded: 16/11/2017
Point in time view as at 17/07/2012. This version of this provision has been superseded.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 [F1any of the following provisions]—
| F2. . . | F2. . . |
| F3. . . | F3. . . |
| F2. . . | F2. . . |
| [F4section 45A | expenditure on energy-saving plant or machinery ] |
| [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 45F | expenditure on plant and machinery for use wholly in a ring fence trade.] |
| [F10section 45H | expenditure on environmentally beneficial plant or machinery.] |
| [F11section 45K | expenditure on plant and machinery for use in designated assisted areas.] |
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 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 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F8Word in s. 39 repealed (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 2(b), Sch. 43 Pt. 3(9)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 (with effect as mentioned in s. 63 of the amending Act) by Finance Act 2002 (c. 23), s. 63, Sch. 21 para. 2
F10Words 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)
F11Words 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
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