Finance Act 2003

General exclusions affecting first-year qualifying expenditure U.K.

4 (1) In section 46(1)— U.K.

(a) after “under” insert “ any of the following provisions ”;

(b) at the end of the entry relating to section 45E, omit “or”;

(c) after the entry relating to section 45F add—

“section 45H

expenditure on environmentally beneficial plant or machinery.”.

F1 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 30 para. 4(2) repealed (with effect in accordance with Sch. 26 Pt. 3(13) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(13)