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Capital allowances are the sums of money a UK business can deduct from the overall corporate or income tax on its profits. These sums derive from certain purchases or investments, outlined in the Capital Allowances Act 2001. A capital allowance is given instead of depreciation for certain types of asset. Depreciation is not allowed as a deduction for tax purposes, and must be added back to net profit for tax purposes. If capital expenditure does not qualify for a capital allowance, it means that the business gets no tax relief for such expenditure. == Categories of asset == Capital allowances may be claimed for: * plant and machinery * business premises renovation * flat conversion * mineral extraction * research and development * know-how * patents * dredging * assured tenancies Historically, there have also been capital allowances for industrial and agricultural buildings. These have now been phased out, though an allowance may now be claimed for features integral to a building 〔Finance Act 2012.〕 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 allowance」の詳細全文を読む スポンサード リンク
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