Part 3

Income tax, corporation tax and capital gains tax
Chapter 2

Other provisions

Capital allowances and related matters

Expenditure on green technologies: leasing
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1
In section 46 of the Capital Allowances Act 2001 (c. 2) (general exclusions affecting first-year qualifying expenditure) after subsection (4) (which is inserted by Schedule 19) insert—
5
General exclusion 6 does not prevent expenditure being first-year qualifying expenditure under section 45A, 45D or 45E.
.
2
The amendment made by this section has effect in relation to expenditure incurred on or after 17th April 2002.