SCHEDULES
SCHEDULE 21

First-year allowances for expenditure wholly for a ring fence trade
Part 1

Plant and machinery

Types of expenditure for which first-year allowances available
2
In section 39, after the entry relating to section 45E (which is added by Schedule 20 to this Act) add
, or
section 45F | expenditure on plant and machinery for use wholly in a ring fence trade.
.