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Appendix 2: Enterprise Zones ...
2012 Series Enterprise Zones The current series of enterprise zones have different benefits to the 1981 series (which no longer carry tax benefits except in relation to developments carried out during the currency of the loan which have not yet been fully let). The main tax benefit is an exemption from business rates (see 21.92 and 23.191), but there can also be capital allowance advantages in designated areas of such zones (see 23.193).
- Robert Maas FCA FTII FIIT TEP
- Bloomsbury Professional
- Publication Date:
- January 2023
- Law Stated At:
- 30 September 2022