5 Annual investment allowance
Finance Act 2010 (2010 c 13) | Legislation

Capital allowances

5  Annual investment allowance

(1)     In section 51A(5) of CAA 2001 (entitlement to annual investment allowance: maximum allowance), for “£50,000” substitute “£100,000”.

(2)     The amendment made by subsection (1) has effect in relation to expenditure incurred on or after the relevant date.

(3)     Subsections (4) and (5) apply

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