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Crossheading Types of expenditure which may qualify for first-year allowances

From legislation.gov.uk

Contents

  1. Section 40 Expenditure incurred for Northern Ireland purposes by small or medium-sized enterprises
  2. Section 41 Miscellaneous exclusions from section 40 (expenditure for Northern Ireland purposes etc.)
  3. Section 42 Exclusion of plant or machinery partly for use outside Northern Ireland
  4. Section 43 Effect of plant or machinery subsequently being primarily for use outside Northern Ireland
  5. Section 44 Expenditure incurred by small or medium-sized enterprises
  6. Section 45 ICT expenditure incurred by small enterprises
  7. Section 45A Expenditure on energy-saving plant or machinery
  8. Section 45AA Section 45A exclusion: feed-in tariffs and renewable heat incentives
  9. Section 45B Certification of energy-saving plant and machinery
  10. Section 45C Energy-saving components of plant or machinery
  11. Section 45D Expenditure on cars with low carbon dioxide emissions
  12. Section 45DA Expenditure on zero-emission goods vehicles
  13. Section 45DB Exclusions from allowances under section 45DA
  14. Section 45E Expenditure on plant or machinery for gas refuelling station
  15. Section 45EA Expenditure on plant or machinery for electric vehicle charging point
  16. Section 45F Expenditure on plant and machinery for use wholly in a ring fence trade
  17. Section 45G Plant or machinery used for less than five years in a ring fence trade
  18. Section 45H Expenditure on environmentally beneficial plant or machinery
  19. Section 45I Certification of environmentally beneficial plant and machinery
  20. Section 45J Environmentally beneficial components of plant or machinery
  21. Section 45K Expenditure on plant and machinery for use in designated assisted areas
  22. Section 45L Exclusion of plant or machinery partly for use outside designated assisted areas
  23. Section 45M Exclusions from allowances under section 45K
  24. Section 45N Effect of plant or machinery subsequently being primarily for use outside designated assisted areas
  25. Section 45O Expenditure on plant and machinery for use in special tax sites
  26. Section 45P Power to amend conditions
  27. Section 45Q Exclusion of plant or machinery partly for use outside special tax sites
  28. Section 45R Effect of failing to comply with ongoing requirements
  29. Section 45S Expenditure on plant or machinery in other cases
  30. Section 45T Exclusion of expenditure incurred under disqualifying arrangements
  31. Section 45U Expenditure on plant or machinery in cases not falling with section 45S etc
  32. Section 45V Exclusion of expenditure incurred under disqualifying arrangements
  33. Section 46 General exclusions ...