Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 24 U.K. Tax advantages constituting the grant of state aid

PART 1 U.K. Tax advantages to which section 180(2)applies

Enhanced capital allowances U.K.

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