http://www.legislation.gov.uk/ukpga/2002/23/section/62/2004-09-17
Finance Act 2002
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
2002-08-02
text
text/xml
en
Statute Law Database
2024-05-31
Expert Participation
2004-09-17
Finance Act 2002
Sch. 16
para. 27(5)
(6)
Finance Act 2008
Sch. 39
para. 48
s. 118(2)
art. 2(2)
art. 10
Part 3Income tax, corporation tax and capital gains tax
Chapter 2Other provisions
Capital allowances and related matters
62 Expenditure on green technologies: leasing
1
In section 46 of the Capital Allowances Act 2001 (c. 2) (general exclusions affecting first-year qualifying expenditure) after subsection (4) (which is inserted by Schedule 19) insert—
5
General exclusion 6 does not prevent expenditure being first-year qualifying expenditure under section 45A, 45D or 45E.
2
The amendment made by this section has effect in relation to expenditure incurred on or after 17th April 2002.