Types of expenditure which may qualify for first-year allowances Types of expenditure which may qualify for first-year allowances

United Kingdom

1. 40Expenditure incurred for Northern Ireland purposes by small or medium-sized enterprises
2. 41Miscellaneous exclusions from section 40 (expenditure for Northern Ireland purposes etc.)
3. 42Exclusion of plant or machinery partly for use outside Northern Ireland
4. 43Effect of plant or machinery subsequently being primarily for use outside Northern Ireland
5. 44Expenditure incurred by small or medium-sized enterprises
6. 45ICT expenditure incurred by small enterprises
7. 45AExpenditure on energy-saving plant or machinery
8. 45AASection 45A exclusion: feed-in tariffs and renewable heat incentives
9. 45BCertification of energy-saving plant and machinery
10. 45CEnergy-saving components of plant or machinery
11. 45DExpenditure on cars with low carbon dioxide emissions
12. 45DAExpenditure on zero-emission goods vehicles
13. 45DBExclusions from allowances under section 45DA
14. 45EExpenditure on plant or machinery for gas refuelling station
15. 45EAExpenditure on plant or machinery for electric vehicle charging point
16. 45FExpenditure on plant and machinery for use wholly in a ring fence trade
17. 45GPlant or machinery used for less than five years in a ring fence trade
18. 45HExpenditure on environmentally beneficial plant or machinery
19. 45ICertification of environmentally beneficial plant and machinery
20. 45JEnvironmentally beneficial components of plant or machinery
21. 45KExpenditure on plant and machinery for use in designated assisted areas
22. 45LExclusion of plant or machinery partly for use outside designated assisted areas
23. 45MExclusions from allowances under section 45K
24. 45NEffect of plant or machinery subsequently being primarily for use outside designated assisted areas
25. 45OExpenditure on plant and machinery for use in special tax sites
26. 45PPower to amend conditions
27. 45QExclusion of plant or machinery partly for use outside special tax sites
28. 45REffect of failing to comply with ongoing requirements
29. 45SExpenditure on plant or machinery in other cases
30. 45TExclusion of expenditure incurred under disqualifying arrangements
31. 45UExpenditure on plant or machinery in cases not falling with section 45S etc
32. 45VExclusion of expenditure incurred under disqualifying arrangements
33. 46General exclusions ...