Finance Bill 2013: Changes to capital allowances

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Robert Lovell
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The government has confirmed in the Draft Finance Bill 2013 a number of changes to the capital allowances regime, which are particularly important for small and medium-sized businesses looking to invest and grow.

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  • AIA
  • First year tax credits: Energy saving or environmentally beneficial plant or machinery
  • Emissions threshold for a main rate car
  • Gas refuelling equipment

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