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Capital Allowances - Draft Legislation Published (AT LAST!)

In his Spring 2007 Budget, the Chancellor (who at that point was still Gordon Brown) announced changes to the capital allowances regime, without giving more than the most rudimentary detail.

A lengthy consultation period followed and it is only now that HM Revenue & Customs have published draft legislation. The document runs to 91 pages(!) with the most important changes being:

 

 

Date: 4th January, 2008
Author: David Mansell

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