Threads / Capital Allowances: Full Expensing / Enhanced capital allowances in Enterprise zones
Policy Paper Published 11 Mar 2020 HM Revenue & Customs ↗ View on GOV.UK

Enhanced capital allowances in Enterprise zones

This tax information and impact note is about enhanced first year capital allowances.

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This measure ensures that the 100% first year capital allowance will remain available for expenditure incurred in relation to all areas, whenever designated, until at least 31 March 2021.