Government legislation for the 2012/13 tax year will see HMRC capital allowances for solar power installations by agricultural corporations lessen from £100,000 to £25,000, but corporations still have time to enter into an agreement with a solar PV installer and benefit from the larger allowance figure.
The reduction in capital allowance will coincide in timing with a prospective reduction in Feed In Tariffs for solar PV, which will lower the earnings on a solar installation as effectively as drastically cut down ...
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