Related Commentary  

45J  [Repealed by FA 2019, s. 33(1)(b).]


S. 45J repealed by FA 2019, s. 33(1)(b), with effect in relation to expenditure incurred on or after 1 April 2020 (corporation tax) and 6 April 2020 (income tax).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

“Environmentally beneficial components of plant or machinery

45J(1)  This section applies for the purpose of apportioning expenditure incurred on plant or machinery where one or more of the components of the plant or machinery (but not all of it) is of a description specified by Treasury order under section 45H(3).

45J(2)  If–

(a)only one of the components is of such a description, and

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