[45R Effect of [failing to comply with ongoing requirements]]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[45R  Effect of [failing to comply with ongoing requirements]]

[(1)     Expenditure on the provision of plant or machinery is to be treated as never having been first-year qualifying expenditure under section 45O if, at any relevant time—

(a)     the primary use to which the plant or machinery is put is other than in an area which, at the time the expenditure was incurred, was a [special tax site], or

(b)     the plant or machinery is held for use otherwise than primarily in an area which was a [special tax site] at that time.

(2)     “Relevant time”

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