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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