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Reduction of rate of special writing down allowance for capital allowances

This tax information and impact note details the rate of writing down allowance on the special rate pool of plant and machinery.

Last fetched 04 May 2026 · gov.uk

Documents

Capital Allowances: Reduction of rate of special writing down allowance

At a glance

TypePolicy paper

First published29 Oct 2018

Last updated29 Oct 2018

Organisations

HM Revenue & Customs

Topics

Business tax

Source

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