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Series: Accountancy ; November 2001, 121-123(3)Publication details: 2001Subject(s): Summary: Briefly outlines the Capital Allowances Act 2001 (CAA 2001) which consolidates all the substantive legislation on capital allowances - the system of tax relief available for capital expenditure by companies, partnerships, sole traders and other taxpayers. The Act covers all types of capital allowances and is arranged in the order of their practical importance, beginning with plant and machinery allowances. The article focuses on the CAA 2001 as it applies to companies and reviews the most important relief - plant and machinery allowances.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS64838 (Browse shelf(Opens below)) | 1 | Available | 115716-1001 |
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Briefly outlines the Capital Allowances Act 2001 (CAA 2001) which consolidates all the substantive legislation on capital allowances - the system of tax relief available for capital expenditure by companies, partnerships, sole traders and other taxpayers. The Act covers all types of capital allowances and is arranged in the order of their practical importance, beginning with plant and machinery allowances. The article focuses on the CAA 2001 as it applies to companies and reviews the most important relief - plant and machinery allowances.