Modifications etc. (not altering text)
C1Pt. 2 (ss. 11-270) modified (prosp.) by Proceeds of Crime Act 2002 (c. 29), ss. 448, 458(1), Sch. 10 para. 12 (with para. 17(1))
A first-year allowance is not available unless the qualifying expenditure is first-year qualifying expenditure under—
section 40 | expenditure incurred for Northern Ireland purposes by small or medium-sized enterprises, |
section 44 | expenditure incurred by small or medium-sized enterprises, or |
section 45 | ICT expenditure incurred by small enterprises. |