Tax Law Rewrite: Draft Capital Allowances Bill

The draft capital allowances bill has now been published.

These documents will be in Portable Document Format (PDF). To view a PDF file you must have Adobe Acrobat Reader installed on your computer.To save a document to your hard drive, right click on the link and chose the save option. These are also available in a pdf zipped format.

Volume 1: Introduction and Commentary

Volume 2: Draft Capital Allowances Bill

Volume 3: Tables of Origins and Destinations

We will publish here revised drafts as we revise further the draft Bill.

Exposure drafts publish work at a relatively early stage. To see those relating to capital allowances, click here for: Exposure Drafts.

Responses to our earlier Exposure Drafts can be viewed by clicking here for: Response Documents.

We have also published a draft Regulatory Impact Assessment for the Bill and a Word Zipped version.

   
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