capital allowances
Errr don't companies pay tax on profits? I know that's what the tax man hits me for.
Capital allowances are a way for the taxman to stop me claiming back all the cost of the things I need to buy to run a business and provide work for other people etc, all in the first year. If I need to buy something expensive I have to find that money from somewhere, but I can't then write that off against my profit for the year.
Capital allowances in most cases aren't a form a support the taxman gives me, they are yet another form of support that I give to him.
Whether banks can find a way to make money out of them I don't know, but for small businesses they are a method of increasing the tax take.