Current and Deferred Tax Slides Tax Training PPT

IV) All other machinery, including ships 12.5 Software • Prior to 2009 there was uncertainty on claiming capital deductions on software • Finance Bill 2009 introduced a rate of 5% period between 12 June 2009 and 31 December 2009 • Finance Act 2009 set the rate to 20% but effective from 1 January 2010

  Capital, Machinery, Claiming, Claiming capital