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  • Capital expenditure deductible under the UCA



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    As the STS capital allowance rules apply only to depreciating assets, certain capital expenditure incurred by an STS taxpayer that does not form part of the cost of a depreciating asset may be deducted under the UCA rules for deducting capital expenditure.

    This includes capital expenditure on certain business related costs and amounts directly connected with a project see Capital expenditure deductible under the UCA for more information.

    Last modified: 01 Jun 2005QC 27453