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5.206: Notional wear and tear allowances

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 5: Capital Allowances 5.2: Machinery or Plant (a) Machinery or plant (other than motor vehicles purchased before 1 January 2001) provided on or after 1 April 1992 (b) Machinery or plant provided before 1 April 1992, and motor vehicles purchased before 1 January 2001 ...

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