Expenditure within any of the general exclusions in subsection (2) is not first-year qualifying expenditure under F5any of the following provisions—

• F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F1 section 45D (expenditure on cars with low CO₂ emissions),

• F13section 45DA (expenditure on zero-emission goods vehicles),

• F2section 45E (expenditure on plant or machinery for gas refuelling station), F6...

• F17section 45EA (expenditure on plant or machinery for electric vehicle charging point)

• F3section 45F (expenditure on plant and machinery for use wholly in a ring fence trade)

  F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F14section 45K (expenditure on plant and machinery for use in designated assisted areas).

• F20section 45O (expenditure on plant and machinery for use in F21special tax sites).

The general exclusions are—

• General exclusion 1

  The expenditure is incurred in the chargeable period in which the qualifying activity is permanently discontinued.

• General exclusion 2

  The expenditure is incurred on the provision of a car (as defined by section F12268A).

• F15...

• F16...

• General exclusion 5

  The expenditure would be long-life asset expenditure but for paragraph 20 of Schedule 3 (transitional provisions).

• General exclusion 6

  The expenditure is on the provision of plant or machinery for leasing (whether in the course of a trade or otherwise).

  For this purpose, the letting of a ship on charter, or of any other asset on hire, is to be regarded as leasing (whether or not it would otherwise be so regarded).

• General exclusion 7

  The circumstances of the incurring of the expenditure are that—

  1. a

     the provision of the plant or machinery on which the expenditure is incurred is connected with a change in the nature or conduct of a trade or business carried on by a person other than the person incurring the expenditure, and

  2. b

     the obtaining of a first-year allowance is the main benefit, or one of the main benefits, which could reasonably be expected to arise from the making of the change.

• General exclusion 8

  F7Any of the following sections applies—

  • section 13 (use for qualifying activity of plant or machinery provided for other purposes);

  • F8section 13A (use for other purposes of plant or machinery provided for long funding leasing);

  • section 14 (use for qualifying activity of plant or machinery which is a gift).

  This is subject to section 161 (pre-trading expenditure on mineral exploration and access).

Subsection (1) is subject to the following provisions of this section.

General exclusion 2 does not prevent expenditure being first-year qualifying expenditure under section 45D.

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