New capital allowance schemes have been announced for a range of businesses, including independent hospitals, sports injury clinics and park-and-ride facilities.
A condition which stipulated allowances were only available to hospitals operated by a body with charitable status has been lifted. New capital allowances are being made available for the construction or refurbishment of buildings used as independent sports-injury treatment clinics.
And the qualifying period for capital allowances for park-and-ride facilities has been extended for a further two years to June 2004.
