Policy paper

Capital allowances: anti-avoidance rules for plant and machinery

This Tax Information and Impact Note is about amendments to part 2 of the Capital Allowances Act 2001.



This measure clarifies the effect of the capital allowances anti-avoidance rules where there are transactions between connected parties or sale and leaseback transactions. Draft legislation for this measure has been published at Draft legislation: plant and machinery allowances - anti-avoidance.

Published 26 February 2015