SCHEDULES
SCHEDULE 24Tax advantages constituting the grant of state aid
PART 1Tax advantages to which section 180(2)applies
Enhanced capital allowances
Tax advantage | Provision under which tax advantage is given |
|---|---|
Business premises renovation allowances | Part 3A of CAA 2001 |
Zero-emission goods vehicle allowances | Section 45DA, 45DB and 212T of CAA 2001 |
Expenditure on plant and machinery for use in designated assisted areas (enhanced capital allowances for enterprise zones) | Sections 45K to 45N and 212U of CAA 2001 |