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POLICYWithdrawnPolicy paper · gov.uk

New temporary tax reliefs on qualifying capital asset investments from 1 April 2021

This measure introduces a temporary 130% super-deduction for main rate assets, and a temporary 50% first-year allowance for special rate assets.

Last fetched 04 May 2026 · gov.uk

Documents

New temporary tax reliefs on qualifying capital asset investments from 1 April 2021 New temporary tax reliefs on qualifying capital asset investments from 1 April 2021 (Draft Legislation)application/pdf New temporary tax reliefs on qualifying capital asset investments from 1 April 2021 (Explanatory Note)application/pdf

At a glance

TypePolicy paper

First published03 Mar 2021

Last updated03 Mar 2021

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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