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Policy Paper Published 22 Nov 2017 HM Revenue & Customs ↗ View on GOV.UK

Extend first year tax credits for 5 years and reduce the rate of claim

This tax information and impact note deals with the extension to first year tax credits for energy efficient plant and machinery announced at Autumn Budget 2017.

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▤ Verbatim text from source document

Legislation will be introduced in Finance Bill 2017-18 to amend Schedule A1 to Capital Allowances Act 2001.

Document details

Type

Policy Paper

Published

22 Nov 2017

Responsible body

HM Revenue & Customs

Issue

Capital Allowances: Full Expensing

Provenance

Linked to "Capital Allowances: Full Expensing" via emb (confidence 0.72)

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