Structures and buildings allowance

This tax information and impact note explains the introduction of a new non-residential structures and buildings allowance.

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This document provides more information on the introduction and details the impacts.

Document details

Type

Policy Paper

Published

29 Oct 2018

Responsible body

HM Revenue & Customs

Issue

Capital Allowances: Full Expensing

Provenance

Linked to "Capital Allowances: Full Expensing" via emb (confidence 0.71)

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