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Contents

Legislation

Finance Act 2012

Crossheading Capital allowances

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Section 41 Plant and machinery: restricting exception for manufacturers and suppliers
Section 42 Plant and machinery allowances: anti-avoidance
Section 43 Plant and machinery allowances: fixtures
Section 44 Expenditure on plant and machinery for use in designated assisted areas
Section 45 Allowances for energy-saving plant and machinery
Section 46 Plant and machinery: long funding leases

Capital allowances
Plant and machinery allowances: anti-avoidance

Section 42 | Plant and machinery allowances: anti-avoidance

From legislation.gov.uk

Schedule 9 contains provision to counter abuse of Part 2 of CAA 2001.