Finance Act 2003 (c. 14)

SCHEDULES

Valid from 10/07/2003

SCHEDULE 30 U.K. First-year allowances for expenditure on environmentally beneficial plant or machinery

General exclusions affecting first-year qualifying expenditure U.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.”.

(2) In section 46(5) for “or 45E” substitute “ , 45E or 45H ”.