Gaois

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  1. FINANCE|taxation|fiscal policy

    #655417

    IATE #3568322
    liúntas bliantúil infheistíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    annual investment allowance | AIA
    en
    Definition 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 Reference "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]"