Skip to content
Solved
ConnectSearchBrowseDocs
Sign in

Contents

Legislation
Finance Act 2026

Crossheading Capital allowances and other reliefs for businesses

  • Section 28 Main rate of writing-down allowances for expenditure on plant or machinery
  • Section 29 First-year allowance for main rate expenditure on plant or machinery
  • Section 30 Expenditure on zero-emission cars and electric vehicle charging points
  • Section 31 Payments for surrender of expenditure credits
  • Section 32 Transition from video games tax relief
  • Section 33 Special credit for visual effects
  • Section 34 R&D undertaken abroad: Chapter 2 relief only
  1. Part 1 Income tax, capital gains tax and corporate taxes
  2. Crossheading Capital allowances and other reliefs for businesses

Crossheading Capital allowances and other reliefs for businesses

From legislation.gov.uk

Contents

  1. Section 28 Main rate of writing-down allowances for expenditure on plant or machinery
  2. Section 29 First-year allowance for main rate expenditure on plant or machinery
  3. Section 30 Expenditure on zero-emission cars and electric vehicle charging points
  4. Section 31 Payments for surrender of expenditure credits
  5. Section 32 Transition from video games tax relief
  6. Section 33 Special credit for visual effects
  7. Section 34 R&D undertaken abroad: Chapter 2 relief only
PrivacyTerms