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17 December 2007

Payable enhanced capital allowances technical note

This technical note contains draft legislation for the new payable enhanced capital allowance for environmentally beneficial and energy efficient technologies as part of the package of business tax reforms announced in Budget 2007.

The technical note is available in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.

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