Related Commentary  

9(1)  Part 2 of CAA 2001 has effect as if–

(a)in section 39 (first-year allowances available for certain types of qualifying expenditure only) a reference to this section were included in the list of provisions describing first-year qualifying expenditure, and

(b)in the Table in section 52(3) (amount of first-year allowances), at the end there were inserted–

“Expenditure qualifying under section 9(2) of FA 2021 130%
Expenditure qualifying under section 9(3) of that Act 50%
Expenditure qualifying under section 9(4) of that Act 100%”.

9(2)  Expenditure is qualifying under this subsection if–

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