# Finance Act 2012, Section 45: Allowances for energy-saving plant and machinery

Extent: E+W+S+N.I.

(1) Part 2 of CAA 2001 (plant and machinery allowances) is amended as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) In section 104A (special rate expenditure)—
(a) in subsection (1), omit the “and” after paragraph (e), and after paragraph (f) insert
“, and
(g) expenditure incurred on or after the third relevant date on the provision of solar panels.”, and
(b) after subsection (3) insert—
“(3A) The third relevant date is—
(a) for corporation tax purposes, 1 April 2012, and
(b) for income tax purposes, 6 April 2012.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/section/45 (the official version)
Page: https://openlegislation.uk/finance-act-2012/section-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.