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Legislation
Finance Act 2012

Crossheading Capital allowances

  • 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
  1. Capital allowances
  2. Expenditure on plant and machinery for use in designated assisted areas

Section 44 | Expenditure on plant and machinery for use in designated assisted areas

From legislation.gov.uk

Schedule 11 contains provision about first-year allowances in respect of expenditure on plant and machinery for use in designated assisted areas.

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