[45G Plant or machinery used for less than five years in a ring fence trade]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[45G  Plant or machinery used for less than five years in a ring fence trade]

[(1)     Expenditure incurred by a company on the provision of plant or machinery is to be treated as never having been first-year qualifying expenditure under section 45F if the plant or machinery—

(a)     is at no time in the relevant period used in a ring fence trade carried on by the company or a company connected with it, or

(b)

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