Part 1 Plant and machinery
- 1Introductory
- 2Types of expenditure for which first-year allowances available
- 3First-year qualifying expenditure: plant and machinery for use wholly in a ring fence trade
- 4Plant or machinery used for less than five years in a ring fence trade
- 5General exclusions affecting first-year qualifying expenditure
- 6Amount of first-year allowances
- 7Penalty for failure to provide information etc