Crossheading Capital allowances and other reliefs for businesses
From legislation.gov.uk
Contents
- 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