Policy paper

Extension of enhanced capital allowances for Enterprise Zones

This tax information and impact note applies to companies investing in plant or machinery in designated enhanced capital allowance (ECA) sites in Enterprise Zones.

Documents

Details

This measure extends the period in which businesses investing in new plant and machinery in ECA sites in Enterprise Zones can qualify for 100% capital allowances to eight years.

Updates to this page

Published 16 March 2016

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