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Section 39 | First-year allowances available for certain types of qualifying expenditure only

From legislation.gov.uk

A first-year allowance is not available unless the qualifying expenditure is first-year qualifying expenditure under any of the following provisions—F1F2F3F4F5F6F7F8F9F10F11F12F13F14F15F16

Table
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section 45Dexpenditure on cars with low CO2 emissions,
section 45DAexpenditure on zero-emission goods vehicles,
section 45Eexpenditure on plant or machinery for gas refuelling station ...
section 45EAexpenditure on plant or machinery for electric vehicle charging point
section 45Fexpenditure on plant and machinery for use wholly in a ring fence trade.
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section 45Kexpenditure on plant and machinery for use in designated assisted areas.
section 45Oexpenditure on plant and machinery for use in special tax sites.
section 45Sexpenditure on plant or machinery in other cases
section 45Uexpenditure on plant or machinery in cases not falling within section 45S etc