{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45O",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-45O.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/45O",
  "kind": "section",
  "number": "45O",
  "heading": "Expenditure on plant and machinery for use in special tax sites",
  "text": "(1) Expenditure incurred by a company on the provision of plant or machinery is first-year qualifying expenditure if conditions A to E are met.\n(2) Condition A is that the plant or machinery is for use primarily in an area which, at the time the expenditure is incurred, is a special tax site.\n(3) Condition B is that the plant or machinery is unused and is not second-hand.\n(4) Condition C is that the expenditure is incurred for the purposes of a qualifying activity within section 15(1)(a) or (f).\n(5) Condition D is that the expenditure is incurred on or before the applicable sunset date in relation to the special tax site concerned (as to which see section 332(4) and (5) of F(No.2)A 2023).\n(6) Condition E is that the company is within the charge to corporation tax.\n(7) This section is subject to—\nregulations under section 45P,\nsection 45Q (exclusion of plant or machinery partly for use outside special tax sites),\nsection 45R (effect of failing to comply with ongoing requirements) and regulations under that section, and\nsection 46 (general exclusions).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 45O-45R inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 22 para. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in ss. 45O-45R substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 11(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 45O(5) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 332(2)(4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 45O(7) substituted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 16 para. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/45O",
    "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."
}