French translation: amortissements fiscalement autorisés
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18:14 Jan 17, 2004
English to French translations [PRO] Law/Patents
English term or phrase:capital allowance
Profits, gains and income accruing to companies in the United Kingdom are liable for corporation tax. The main rate is 30% (2003/04) (with a reduced ‘small companies’ rate of 19% for companies with profits below £300,000 in a year). Expenditures on plant and machinery qualify for annual writing-down allowances (known as ‘capital allowances’) of 25% and those on information technology for 100%.