capital allowance
C1CEFR level
70/100Rarity: rare
TechnicalRegister
A deduction from taxable profits given for qualifying capital expenditure on assets such as plant and machinery.
The new production line qualified for a first-year capital allowance of one hundred per cent.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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