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Legislation

Finance Act 2008

Crossheading Plant and machinery: first-year allowances

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Section 75 First-year allowance for small and medium-sized enterprises discontinued
Section 76 Repeal of spent first-year allowances
Section 77 Cars with low carbon dioxide emissions
Section 78 Gas refuelling stations
Section 79 First-year tax credits

Plant and machinery: first-year allowances
First-year tax credits

Section 79 | First-year tax credits

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 79 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(iv)