Part 2 Plant and machinery allowances
Chapter 4 First-year qualifying expenditure
General
39 First-year allowances available for certain types of qualifying expenditure only
A first-year allowance is not available unless the qualifying expenditure is first-year qualifying expenditure under F1any of the following provisions—
F2. . . | F2. . . |
F3. . . | F3. . . |
F2. . . | F2. . . |
F4. . . | F4. . . |
F5section 45D | expenditure on cars with low CO2 emissions, |
F6section 45DA | expenditure on zero-emission goods vehicles, |
F7section 45E | expenditure on plant or machinery for gas refuelling stationF8... |
F9section 45EA | expenditure on plant or machinery for electric vehicle charging point |
F10section 45F | expenditure on plant and machinery for use wholly in a ring fence trade. |
F11. . . | F11. . . |
F12section 45K | expenditure on plant and machinery for use in designated assisted areas. |
F13section 45O | expenditure on plant and machinery for use in F14special tax sites. |
F15section 45S | expenditure on plant or machinery in other cases |