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Legislation

Finance (No. 2) Act 2023

Crossheading Capital allowances

Find in this level

Section 7 Temporary full expensing etc for expenditure on plant or machinery
Section 8 Annual investment allowance to remain at £1M beyond temporary period
Section 9 First-year allowance for expenditure on electric vehicle charge points

Part 1 Income tax, corporation tax and capital gains tax
Crossheading Capital allowances

Crossheading Capital allowances

From legislation.gov.uk

Contents

Section 7 Temporary full expensing etc for expenditure on plant or machinery
Section 8 Annual investment allowance to remain at £1M beyond temporary period
Section 9 First-year allowance for expenditure on electric vehicle charge points