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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Regulatory impact assessment
Published 31 August 2020

Feasibility and other non-deductible expenditure for incomplete assets

Regulatory impact assessment. 13 September 2019. Individual document published: 31 August 2020.

Note: Published in June 2020 as part of the regulatory impact assessment pack for the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Bill (introduced into Parliament on 4 June 2020).