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”;
F1(c)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .