Enterprise zones: capital allowances and the maturity of EZs

Watson, J.

Enterprise zones: capital allowances and the maturity of EZs - 1991 - Estates Gazette (9118) 11 May 1991, 105(1) .

With the tenth anniversary of the first enterprise zone (Lower Swansea Valley) fast approaching, the article looks at the enterprise zones allowances made available under the Capital Allowances Act 1990 for expenditure on buildings constructed in the first decade, the so-called "zone period".


BUILDING GRANTS
CAPITAL ALLOWANCES
FINANCE ACT 1980