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Draft legislation detailing a new capital allowance for new non-residential structures and buildings

It seeks views on this draft secondary legislation, following announcement of the Structures and Buildings Allowance at Budget 2018

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It seeks views on this draft secondary legislation, following announcement of the Structures and Buildings Allowance at Budget 2018. The government announced this measure to support business investment in new non-residential structures and buildings, and to enhance tax relief for such assets.

This consultation from HM Revenue & Customs and HM Treasury runs from 13 March to 24 April 2019.

Consultations: Draft legislation detailing a new capital allowance for new non-residential structures and buildings

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Consultations from external agencies and central government
2019

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