FINANCE|taxation|fiscal policy
- liúntas bliantúil infheistíochta Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- annual investment allowance | AIA
- en
- Sainmhíniú allowance for the full cost of purchasing plant and machinery and for various other capital costs (renovating business premises in disadvantaged areas of the UK, extracting minerals, research and development, ‘know-how’ (intellectual property about industrial techniques), patents, dredging) which can be deducated from profits before they are taxed, subject to an annual ceiling Tagairt "COM-EN, based on:GOV.UK > Business and self-employed > Business tax > Claim capital allowances, https://www.gov.uk/capital-allowances/overview [8.3.2016]"