Capital allowances

Capital allowances - 1998 - Inland Revenue Press Release (IR10) 17 March 1998 (£) .

An extension of enhanced allowances to small and medium-sized businesses for investment in plant and machinery was announced in the Budget. For expenditure following 1 July 1998, the capital allowance will be 40% of the cost in the first year. Details.


BUDGET 1998
CAPITAL ALLOWANCES
PLANT AND MACHINERY
SMALL BUSINESSES