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Enhanced Capital Allowance
18 August 2008
Enhanced Capital Allowance (ECA's) enable a business to claim 100% first year capital allowance on their spending on qualifying plant and machinery.
Businesses can write off the whole of the capital cost of their investment against their taxable profits of the period during which they make the investment.
This can deliver a helpful cash flow boost and a shortened payback period.
Visit www.eca.gov.uk for more information.
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