[51K Operation of annual investment allowance where restrictions apply]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[51K  Operation of annual investment allowance where restrictions apply]

[(1)     This section applies where because of section 51B, 51C, 51D, 51E or 51H a person is (or persons between them are) entitled to a single annual investment allowance in respect of relevant AIA qualifying expenditure.

(2)     If the relevant AIA qualifying expenditure is less than or equal to the maximum allowance, the person is (or the persons

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