Schedule 30 | First-year allowances for expenditure on environmentally beneficial plant or machinery

Introductory

(1)The Capital Allowances Act 2001 (c. 2) is amended as follows.

Types of expenditure for which first-year allowances available

(2)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(c)Repealed^F1

First-year qualifying expenditure on environmentally beneficial plant or machinery

(3)Repealed^F2

General exclusions affecting first-year qualifying expenditure

(1)In section 46(1)—

(a)after “under” insert “ any of the following provisions ”;

(b)at the end of the entry relating to section 45E, omit “or”;

(c)Repealed^F3

(2)Repealed^F4

Amount of first-year allowances

(5)Repealed^F5

Penalty for failure to provide information etc

(6)Repealed^F5

Transitory provision: expenditure incurred etc before first order made

(7)Repealed^F5