Bills
Live Bills
Government Bills
Private Members' Bills
Acts of Parliament Created
Departments
Department for Business and Trade
Department for Culture, Media and Sport
Department for Education
Department for Energy Security & Net Zero
Department for Environment, Food and Rural Affairs
Department of Health and Social Care
Department for Transport
Department for Science, Innovation & Technology
Department for Work and Pensions
Cabinet Office
Foreign, Commonwealth & Development Office
Home Office
Leader of the House
Ministry of Defence
Ministry of Housing, Communities and Local Government
Ministry of Justice
Northern Ireland Office
Scotland Office
HM Treasury
Wales Office
Department for International Development (Defunct)
Department for Exiting the European Union (Defunct)
Department for Business, Energy and Industrial Strategy (Defunct)
Department for International Trade (Defunct)
Reference
User Guide
Stakeholder Targeting
Dataset Downloads
APPGs
Upcoming Events
The Glossary
2024 General Election
Learn the faces of Parliament
Petitions
Tweets
Publications
Written Questions
Parliamentary Debates
Parliamentary Research
Non-Departmental Publications
Secondary Legislation
MPs / Lords
Members of Parliament
Lords
Pricing
About
Login
Home
Debates
21 Mar 2023
Commons
Commons Chamber
7. Capital allowances (temporary full expensing etc) (21 Mar 2023)
6. Corporation tax (standard small profits rate and fraction for financial year 2024)
7. Capital allowances (temporary full expensing etc)
8. Annual investment allowance
Tuesday 21st March 2023
(2 years, 1 month ago)
Commons Chamber
Share Debate
Copy Link
Read Hansard Text
Print Debate (Subscribers only)
Resolved,
That provision may be made for temporary first-year allowances under Part 2 of the Capital Allowances Act 2001 in respect of expenditure incurred on plant or machinery by companies within the charge to corporation tax.