Policy paper

Clarification of capital allowances for costs of altering land

This tax information and impact note illustrates the intention on capital allowances relating to the cost of land alterations.

• From: HM Revenue & Customs
• Published: 29 October 2018

Documents

Capital allowances: clarification of allowances for costs of altering land

HTML

Draft legislation

PDF, 47.5 KB, 1 page

Clause 1

PDF, 122 KB, 1 page

Details

This document provides more information on the modification and details the impacts.

Published 29 October 2018