Related Commentary  Related HMRC Manuals

39  A first-year allowance is not available unless the qualifying expenditure is first-year qualifying expenditure under any of the following provisions–

section 45D expenditure on cars with low CO2 emissions,
section 45DA expenditure on zero-emission goods vehicles,
section 45E expenditure on plant or machinery for gas refuelling station,
section 45EA expenditure on plant or machinery for electric vehicle charging point,
section 45F expenditure on plant or machinery for use wholly in a ring fence trade,
section 45K expenditure on plant and machinery for use in designated assisted areas.
section 45O expenditure on plant and machinery for use in freeport tax sites.
[FA 2021, s. 9] [super-deductions and other temporary first-year allowances]

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