75 First-year allowance for small and medium-sized enterprises discontinued
Finance Act 2008 (2008 c 9) | Legislation

Plant and machinery: first-year allowances

75  First-year allowance for small and medium-sized enterprises discontinued

(1)     CAA 2001 is amended as follows.

(2)     Omit section 44 (expenditure incurred by small or medium-sized enterprises).

(3)     In consequence of the repeal made by subsection (2)—

(a)     in the list in section 39 (provisions under which first-year allowances available), omit the entry relating to section 44,

(b)     in the list in section 46(1) (provisions subject

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