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”;
(c)after the entry relating to section 45F add—
“section 45H | expenditure on environmentally beneficial plant or machinery.”. |
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 30 para. 4(2) repealed (with effect in accordance with Sch. 26 Pt. 3(13) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(13)