Statute
Section 108 — Finance Act 2008: Capital allowances: plant and machinery for use in ring fence trade
Text of the provision Official document
Capital allowances: plant and machinery for use in ring fence trade 108 1 In section 52(3) of CAA 2001 (amount of first-year allowances), for the two entries in the table relating to section 45F substitute— Expenditure qualifying under section 45F (expenditure for use wholly in a ring fence trade) 100% .
2 The amendment made by subsection (1) has effect in relation to expenditure incurred on or after 12 March 2008.
Official source: legislation.gov.uk
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