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1·Corporations may deduct the cost of capital following capital cost allowance regulations.

公司可根据资本成本备抵规定扣除资本成本。

2·MPs to be completely open on whether they have claimed additional costs allowance on a property as a second home and are liable for capital gains tax.

议员必须将其是否因第二套住房而享有额外补贴作完全公开，并应依法缴纳资本利得税。

3·Kids see their allowance as the only real source of capital they have.

孩子们会将他们的零花钱视为他们唯一真正的资金来源。

4·In 2003, Congress introduced a 50 per cent tax allowance for purchases of new capital goods, but it expired on December 31 2004.

2003年国会推行法案，规定购买新资本货物可免税50%，但该优惠已于2004年12月31日失效。