Schedule 30 First-year allowances for expenditure on environmentally beneficial plant or machinery

United Kingdom

1. Introductory
2. Types of expenditure for which first-year allowances available
3. First-year qualifying expenditure on environmentally beneficial plant or machinery
4. General exclusions affecting first-year qualifying expenditure
5. Amount of first-year allowances
6. Penalty for failure to provide information etc
7. Transitory provision: expenditure incurred etc before first order made