Related Commentary  Related HMRC Manuals

45A  [Repealed by FA 2019, s. 33(1)(a).]


S. 45A repealed by FA 2019, s. 33(1)(a), with effect in relation to expenditure incurred on or after 1 April 2020 (corporation tax) and 6 April 2020 (income tax). Former s. 45A read as follows:

“Expenditure on energy-saving plant or machinery

45A(1)  Expenditure is first-year qualifying expenditure if–

(a)it is expenditure on energy-saving plant or machinery that is unused and not second-hand,

(b)it is incurred on or after 1st April 2001, and

(c)it is not excluded by section 46 (general exclusions).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.