31 Special rate expenditure on plant and machinery
Finance Act 2019 (2019 c 1) | Legislation

31  Special rate expenditure on plant and machinery

(1)     Part 2 of CAA 2001 (plant and machinery allowances) is amended as follows.

(2)     In section 104D(1) (writing-down allowances in respect of special rate expenditure) for “8%” substitute “6%”.

(3)     Accordingly, in—

(a)     section 56(2)(a),

(b)     the heading of section 104D, and

(c)     section

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