PART 1

Income tax, corporation tax and capital gains tax
CHAPTER 5

Miscellaneous

Capital allowances

Allowances for energy-saving plant and machinery
45
1
Part 2 of CAA 2001 (plant and machinery allowances) is amended as follows.
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
In section 104A (special rate expenditure)—
a
in subsection (1), omit the “and” after paragraph (e), and after paragraph (f) insert
, and
g
expenditure incurred on or after the third relevant date on the provision of solar panels.
, and
b
after subsection (3) insert—
3A
The third relevant date is—
a
for corporation tax purposes, 1 April 2012, and
b
for income tax purposes, 6 April 2012.
S. 45(2) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ix)(a)
S. 45(3) repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(ix)(a)