{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-39",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-39.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/39",
  "kind": "section",
  "number": "39",
  "heading": "First-year allowances available for certain types of qualifying expenditure only",
  "text": "A first-year allowance is not available unless the qualifying expenditure is first-year qualifying expenditure under any of the following provisions—\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nsection 45D\nexpenditure on cars with low CO2 emissions,\nsection 45DA\nexpenditure on zero-emission goods vehicles,\nsection 45E\nexpenditure on plant or machinery for gas refuelling station ...\nsection 45EA\nexpenditure on plant or machinery for electric vehicle charging point\nsection 45F\nexpenditure on plant and machinery for use wholly in a ring fence trade.\n. . .\n. . .\nsection 45K\nexpenditure on plant and machinery for use in designated assisted areas.\nsection 45O\nexpenditure on plant and machinery for use in special tax sites.\nsection 45S\nexpenditure on plant or machinery in other cases\nsection 45U\nexpenditure on plant or machinery in cases not falling within section 45S etc",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 39 inserted (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 2(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 39 entries omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(5)(a) (with s. 76(7)(8))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 39 entry omitted (with effect in accordance with s. 75(5)-(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 75(3)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 39 omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(b)(iii)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 39 inserted (with effect as mentioned in s. 59 of the amending Act) by Finance Act 2002 (c. 23), s. 59, Sch. 19 para. 2"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 39 inserted (with effect in accordance with Sch. 7 para. 7 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 7 para. 2"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 39 inserted (with effect as mentioned in s. 61 of the amending Act) by Finance Act 2002 (c. 23), s. 61, Sch. 20 para. 2"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Word in s. 39 repealed (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 2(b), Sch. 43 Pt. 3(9)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 39 inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 38(2)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in s. 39 inserted (with effect as mentioned in s. 63 of the amending Act) by Finance Act 2002 (c. 23), s. 63, Sch. 21 para. 2"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in s. 39 omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(b)(iii)(b)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in s. 39 inserted (with effect in accordance with Sch. 11 para. 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 11 para. 2"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in s. 39 inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 22 para. 2"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in s. 39 substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 11(a)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in s. 39 inserted (22.2.2024) by Finance (No. 2) Act 2023 (c. 30), s. 7(2) (as amended by Finance Act 2024 (c. 3), s. 1(2)(a))"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in s. 39 inserted (18.3.2026) by Finance Act 2026 (c. 11), s. 29(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/39",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}