# Finance Act 2016, Enhanced capital allowances


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

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/24/part/1/crossheading/enhanced-capital-allowances (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-24/part-1/crossheading-enhanced-capital-allowances
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.