# Capital Allowances Act 2001, Section 39: First-year allowances available for certain types of qualifying expenditure only

Extent: E+W+S+N.I.

A first-year allowance is not available unless the qualifying expenditure is first-year qualifying expenditure under any of the following provisions—
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
section 45D
expenditure on cars with low CO2 emissions,
section 45DA
expenditure on 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.
section 45O
expenditure on plant and machinery for use in special tax sites.
section 45S
expenditure on plant or machinery in other cases
section 45U
expenditure on plant or machinery in cases not falling within section 45S etc

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/39 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.