# Finance Act 2002, Paragraph 2: Types of expenditure for which first-year allowances available


In section 39, after the entry relating to section 45E (which is added by Schedule 20 to this Act) add
“, or
section 45F
expenditure on plant and machinery for use wholly in a ring fence trade.
”.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/schedule/21/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2002/schedule-21/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.