Section 45 Allowances for energy-saving plant and machinery

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

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.”