1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

14.6Accelerated Capital Allowances for Farm Safety Equipment TCA97 s285D With effect for purchases between 1 January 2021 and 31 December 2026, an accelerated 50% rate of wear and tear may be ava...
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.

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