Finance Act 2003

Types of expenditure for which first-year allowances available U.K.

2 U.K. 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.”.