In section 52(3) of CAA 2001 (amount of first-year allowances), for the two entries in the table relating to section 45F substitute—
The amendment made by subsection (1) has effect in relation to expenditure incurred on or after 12 March 2008.
Section 108: Capital allowances: plant and machinery for use in ring fence trade
Finance Act 2008 · 2008 c. 9View on legislation.gov.uk
Part 6: Oil
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.