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.