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What is Capital Goods Scheme

Tax Definition:-

A scheme that requires the adjustment of input tax, to reflect the extent of changes in taxable use over time for certain items of capital expenditure. Affects businesses that make exempt supplies.

© Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.

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Term created / updated 2006-11-28 15:04:18

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