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  • Capital expenditure deductible under the UCA



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    As the simplified depreciation rules apply only to depreciating assets, certain capital expenditure incurred by a small business entity 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: 14 Jul 2020QC 27915