Policy paper

Restoring plant and machinery leases to pre COVID-19 treatment

This tax information and impact note is about the restoration of plant and machinery leases to pre-COVID-19 treatment.

• From: HM Revenue & Customs
• Published: 3 March 2021

Documents

Restoring plant and machinery leases to pre COVID-19 treatment

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This measure turns off certain capital allowances anti-avoidance legislation triggered when the term of plant or machinery leases is extended due to COVID-19.

Published 3 March 2021