Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
380TAllowance for machinery or plant.
Summary
Increased rates of wear and tear allowances are available in respect of capital expenditure incurred on plant or machinery (other than road vehicle...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.