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Contents

Legislation

Capital Allowances Act 2001

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

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

Types of expenditure which may qualify for first-year allowances
Certification of environmentally beneficial plant and machinery

Section 45I | Certification of environmentally beneficial plant and machinery

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 45H-45J repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(1)(b)