Enhanced capital allowances Enhanced capital allowances
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
| Tax advantage | Provision under which tax advantage is given |
|---|
| Business premises renovation allowances | Part 3A of CAA 2001 |
| Zero-emission goods vehicle allowances | Section 45DA, 45DB and 212T of CAA 2001 |
| Expenditure on plant and machinery for use in designated assisted areas (enhanced capital allowances for enterprise zones) | Sections 45K to 45N and 212U of CAA 2001 |