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Catalogue description Enhanced Capital Allowance Scheme Website
This record is held by the UK Government Web Archive.
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| Reference: | AT 124 |
|---|---|
| Title: | Enhanced Capital Allowance Scheme Website |
| Description: |
This series contains dated gathered versions (or 'snapshots') of the Enhanced Capital Allowance Scheme website. [Please note: These records may be accessed via the UK Government Web Archive] |
| Date: | From 2001 |
| Arrangement: |
Please see information at Divisional level. |
| Related material: |
See also: |
| Held by: | The National Archives, Kew |
| Legal status: | Public Record(s) |
| Language: | English |
| Creator: |
Department for Environment, Food and Rural Affairs, 2001- Department of the Environment, Transport and the Regions, 1997-2001 HM Revenue and Customs, 2005- |
| Physical description: | archived website(s) |
| Access conditions: | Open |
| Immediate source of acquisition: |
Gathered from original website. |
| Accruals: | Future website versions may be anticipated. |
| Administrative / biographical background: |
Enhanced Capital Allowances (ECAs) enable a business to claim 100% first-year capital allowances on their spending on qualifying plant and machinery. There are three schemes for ECAs:
Businesses can write off the whole of the capital cost of their investment in these technologies against their taxable profits of the period during which they make the investment. |
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