Policy paper

Statement of Practice 1 (1986)

Capital allowances, machinery and plant, and short-life assets.

• From: HM Revenue & Customs
• Published: 15 January 1986

Documents

Statement of Practice 1 (1986)

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Statement of Practice 1 (1986): examples

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Details

Statements applicable to individuals and companies (Income Tax and Corporation Tax).

Published 15 January 1986