- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
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 |
Tax advantage | Provision under which tax advantage is given |
---|---|
Film tax relief | Part 15 of CTA 2009 |
Television tax reliefs | Part 15A of CTA 2009 |
Theatre relief | Part 15C of CTA 2009 |
Orchestra tax relief | Part 15D of CTA 2009 |
Tax advantage | Provision under which tax advantage is given |
---|---|
Relief for SMEs: cost of research and development incurred by SME | Chapter 2 of Part 13 of CTA 2009 |
Vaccine research relief | Chapter 7 of Part 13 of CTA 2009 |
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