1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2020

14.5Accelerated Capital Allowances for Energy-Efficient Equipment TCA97 s285A Section 285A TCA97 provides for accelerated capital allowances in respect of expenditure by companies and non-incorpo...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016