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SCHEDULES

Section 167

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

IntroductoryU.K.

1U.K.The Capital Allowances Act 2001 (c. 2) is amended as follows.

Types of expenditure for which first-year allowances availableU.K.

2U.K.In section 39—

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

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

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

Textual Amendments

F1Sch. 30 para. 2(c) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

First-year qualifying expenditure on environmentally beneficial plant or machineryU.K.

F23U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 30 para. 3 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

General exclusions affecting first-year qualifying expenditureU.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”;

F3(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3Sch. 30 para. 4(1)(c) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

F4Sch. 30 para. 4(2) repealed (with effect in accordance with Sch. 26 Pt. 3(13) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(13); Sch. 30 para. 4(2) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

Amount of first-year allowancesU.K.

F55U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Sch. 30 paras. 5-7 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

Penalty for failure to provide information etcU.K.

F56U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Sch. 30 paras. 5-7 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)

Transitory provision: expenditure incurred etc before first order madeU.K.

F57U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Sch. 30 paras. 5-7 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ii)