Assertion: capital allowance | /r/HasProperty | claimed for spending
Facets:
value: on machinery
type: TRANSITIVE-OBJECT
value: on plant
type: LOCATION
Source sentences:
text: A capital allowance of 12.5% a year for eight years may be claimed for spending on plant and machinery; motor vehicles; transmission capacity rights; computer software; and such specified intangible assets as patents, copyrights, trademarks, and know-how.