SCHEDULES

SCHEDULE 21 U.K.First-year allowances for expenditure wholly for a ring fence trade

Part 1 U.K.Plant and machinery

Types of expenditure for which first-year allowances available U.K.

2 In section 39, after the entry relating to section 45E (which is added by Schedule 20 to this Act) add “, or

section 45F

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