Cookies on Legislation.gov.uk

The cookies on legislation.gov.uk do two things: they remember any settings you've chosen so you don't have to choose them on every page, and they help us understand how people browse our website, so we can make improvements and fix problems. We need your consent to use some of these cookies.

Search Legislation

Advanced Search

Finance Act 2003

Help about what version

What Version

Help about advanced features

Advanced Features

Help about opening options

Opening OptionsExpand opening options

Close

Print Options

Changes over time for: SCHEDULE 30

Help about opening options

Alternative versions:

Status:

Point in time view as at 08/02/2023.

Changes to legislation:

Finance Act 2003, SCHEDULE 30 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Section 167

SCHEDULE 30U.K.First-year allowances for expenditure on environmentally beneficial plant or machinery

IntroductoryU.K.

1U.K.The Capital Allowances Act 2001 (c. 2) is amended as follows.

Types of expenditure for which first-year allowances availableU.K.

2U.K.In section 39—

(a)after “under” insert “ any of the following provisions ”;

(b)at the end of the entry relating to section 45E, omit “or”;

F1(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 30 para. 2(c) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

First-year qualifying expenditure on environmentally beneficial plant or machineryU.K.

F23U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 30 para. 3 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

General exclusions affecting first-year qualifying expenditureU.K.

4(1)In section 46(1)—U.K.

(a)after “under” insert “ any of the following provisions ”;

(b)at the end of the entry relating to section 45E, omit “or”;

F3(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3Sch. 30 para. 4(1)(c) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

F4Sch. 30 para. 4(2) repealed (with effect in accordance with Sch. 26 Pt. 3(13) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(13); Sch. 30 para. 4(2) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

Amount of first-year allowancesU.K.

F55U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Sch. 30 paras. 5-7 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

Penalty for failure to provide information etcU.K.

F56U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Sch. 30 paras. 5-7 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

Transitory provision: expenditure incurred etc before first order madeU.K.

F57U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Sch. 30 paras. 5-7 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

Back to top

Options/Help

The data on this page is available in the alternative data formats listed: