Paragraph 2
In section 39 (first-year allowances available for certain types of qualifying expenditure only), at the appropriate place in the list insert—
“
section 45K expenditure on plant and machinery for use in designated assisted areas. ”
In section 39 (first-year allowances available for certain types of qualifying expenditure only), at the appropriate place in the list insert—
“
section 45K expenditure on plant and machinery for use in designated assisted areas. ”