| 词汇 | capital-allowance |
| 释义 | capital allowance noun[ C ] ukus(alsoinvestment allowance) ACCOUNTING, TAX an amount of money that a business spends to buy buildings, equipment, vehicles, etc., which it can use to reduce the tax on its profits: A 100% capital allowance is available for capital expenditure on scientific research, for example, for the purchase of a laboratory. Compare depreciation allowance writing-down allowance Examples of capital allowancecapital allowance An allowance (as a capitalallowance or depreciation deduction) is nearly always allowed for recovery of costs of assets used in the activity. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. What happens about three years of changes to the lower band, or about capitalallowance changes? From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 The present capitalallowance regime for equipment already provides a generous average rate of depreciation for tax purposes. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 I recognise that individuals can sometimes obtain something like a capitalallowance, but the intention was to restrict the relief to companies. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 I am not persuaded that capitalallowance is the proper way to deal with the problem. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 That provision allows hotel and commercial buildings or structures to be given capitalallowance relief under this scheme. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 I am not wholly clear what has been recommended: whether the concession would be a deduction or a form of capitalallowance. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 One of the most significant steps we took was the capitalallowance for the building of small units. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 For capitalallowance purposes, there are different rules for so-called expensive and non-expensive cars. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 That is what we have done with the 10 per cent. supplementary charge on oil, and with the 100 per cent capitalallowance. From the Hansard archive Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0 These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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