SolvedCrossheading Capital allowances
From legislation.gov.uk
Contents
- Section 30 Construction expenditure on buildings and structures
- Section 31 Special rate expenditure on plant and machinery
- Section 32 Temporary increase in annual investment allowance
- Section 33 First-year allowances and first-year tax credits
- Section 34 First-year allowance: expenditure on electric vehicle charge points
- Section 35 Qualifying expenditure: buildings, structures and land