Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 30 U.K. First-year allowances for expenditure on environmentally beneficial plant or machinery

General exclusions affecting first-year qualifying expenditure U.K.

4 (1) In section 46(1)— U.K.

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

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

F1 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 30 para. 4(1)(c) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

F2 Sch. 30 para. 4(2) repealed (with effect in accordance with Sch. 26 Pt. 3(13) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(13); Sch. 30 para. 4(2) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)