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Legislation

Finance Act 2021

Crossheading Capital allowances: other measures

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Section 15 Extension of temporary increase in annual investment allowance
Section 16 Meaning of “general decommissioning expenditure”
Section 17 Extensions of plant or machinery leases for reasons related to coronavirus

PART 1 Income tax, corporation tax and capital gains tax
Crossheading Capital allowances: other measures

Crossheading Capital allowances: other measures

From legislation.gov.uk

Contents

Section 15 Extension of temporary increase in annual investment allowance
Section 16 Meaning of “general decommissioning expenditure”
Section 17 Extensions of plant or machinery leases for reasons related to coronavirus