1In section 39 of the Capital Allowances Act 2001 (c. 2) (first-year allowances available for certain types of expenditure only), at the end add— “, or
| section 45A | expenditure on energy-saving plant or machinery.”. |
1In section 39 of the Capital Allowances Act 2001 (c. 2) (first-year allowances available for certain types of expenditure only), at the end add— “, or
| section 45A | expenditure on energy-saving plant or machinery.”. |