| 释义 |
enterprise zone enterprise zone An area, designated as such by the UK government, in which its aim is to restore private-sector activity by removing certain tax burdens and by relaxing certain statutory controls. Benefits, which are available for a 10-year period, include: exemption from rates on industrial and commercial property; 100% allowances for corporation- and income-tax purposes for capital expenditure on industrial and commercial buildings; exemption from industrial training levies; and a simplified planning regime. |