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Enhanced Structures and Buildings allowances in Freeports

This tax information and impact note is about an enhanced rate of Structures and Buildings allowance in Freeports.

Last fetched 04 May 2026 · gov.uk

Documents

Enhanced Structures and Buildings allowances in Freeports

At a glance

TypePolicy paper

First published03 Mar 2021

Last updated03 Mar 2021

Organisations

HM Revenue & Customs

Topics

Capital allowances

Source

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