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New guidance with regards to capital allowances
HMRC have issued new guidance on the tax relief to the Disability Discrimination Act, which from 1 October 2004 has required that service providers make 'reasonable adjustments' to their premises to facilitate use by disabled people.
The new Revenue information covers what is and is not available for the cost of such work, having been updated to reflect various changes made in Budget 2008, particularly with regards to the alterations to the capital allowances regime.
The new guidance can be found on HMRC's website.
