I have seen an article which says this is available to all business taxpayers, whereas another one says it is not available for large businesses. I cannot locate any restriction in the Bill. Can someone please point me in the right direction?
fred
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No restrictions on company size
I can't see any either.
Which article was it that said it was not available?
There are restrictions relating to large groups i.e. it is split between companies but other than that there is no need to worry about company size when assessing capital allowances anymore.