39First-year allowances available for certain types of qualifying expenditure only
This section has no associated Explanatory Notes
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. |