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tax table

capital allowances

Capital allowances
Expenditure Incurred
From
Until
% rate
Plant and Machinery – FYA
(For small and medium businesses)
April 2005
April 2006
April 2006
April 2007
40%
50%
Writing Down Allowance generally
25%
Energy Saving Plant & Machinery
100%
Low Emission cars
April 2008
100%
Industrial Buildings
4%

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