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Businesses investing in plant and machinery may benefit from the super-deduction and special rate first-year allowance 

The government recently introduced the super-deduction and special rate first-year allowance to help businesses with the cost of investing in qualifying plant and machinery equipment. Eligible businesses can qualify for: A super-deduction providing an allowance of 130% on investments into new plant and machinery, that would normally qualify for the main rate writing down allowance

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