SCHEDULES
SCHEDULE 30First-year allowances for expenditure on environmentally beneficial plant or machinery
Types of expenditure for which first-year allowances available
2
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”;
c
after the entry relating to section 45F add—
section 45H
expenditure on environmentally beneficial plant or machinery.