Related Commentary  Related HMRC Manuals

46(1)  Expenditure within any of the general exclusions in subsection (2) is not first-year qualifying expenditure under any of the following provisions–

section 45D (expenditure on cars with low CO2 emissions),

section 45DA (expenditure 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 and machinery for use wholly in a ring fence trade),

section 45K (expenditure on plant and machinery for use in designated assisted areas).

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.