1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

10.6Capital Allowances TCA97 s284 Capital allowances (wear and tear) may be claimed in respect of capital expenditure incurred on the provision of machinery or plant (fixtures and fittings) where...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • 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