A number of reliefs and allowances are to be abolished:
- Relief for service charges incurred after 2010 is to be abolished.
- The BIK exemption on employer-provided art objects will be terminated.
- Relief available to investments in significant buildings and gardens will be abolished where work has not already commenced before 4 February 2010.
- The scheme of capital allowances for childcare facilities now has a termination date of 30 September 2010. This date may be extended subject to satisfying certain conditions.