[212U Cap on first-year allowances: expenditure on plant and machinery for use in designated assisted areas]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[212U  Cap on first-year allowances: expenditure on plant and machinery for use in designated assisted areas]

[(1)     A section 45K allowance is not available in respect of expenditure (“the current expenditure”) incurred by a person (“the investor”) in respect of a particular designated assisted area—

(a)     if section 45K allowances have previously been made to any person in respect of P&M expenditure of 125 million euros incurred in respect of that area and

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