SCHEDULES

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

General exclusions affecting first-year qualifying expenditure

4

1

In section 46(1)—

a

after “under” insert “ any of the following provisions ”;

b

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

c

after the entry relating to section 45F add—

section 45H

expenditure on environmentally beneficial plant or machinery.

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