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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Capital Allowances Act 2001 ： ウィキペディア英語版 Capital Allowances Act 2001 The Capital Allowances Act 2001 is an Act of the Parliament of the United Kingdom that governs how capital allowances are deducted from income taxable under the Income Tax Act 2007 and the Corporation Tax Act 2010. ==Types of allowances== Capital allowances fall under several categories:〔(【引用サイトリンク】url = http://www.hmrc.gov.uk/manuals/camanual/CA11101.htm )〕 : * initial allowance (IA); : * annual investment allowance (AIA) : * first-year allowance (FYA); : * writing down allowance (WDA); : * balancing allowance. Under the Act, they are available for specified types of claims:〔CAA 2001, s. 1〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Capital Allowances Act 2001」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.