For updates affecting this Division please see Part B0 Updates
Dredging capital allowances
B3.801 Dredging allowances—overview
Capital allowances are due to a person who carries on a qualifying trade and incurs capital expenditure on dredging for the purposes of the trade. Writing-down allowances are given on a straight-line basis at 4% per year over a 25-year writing-down period. If the trade
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