Part 2 Amendments of FA 2013

Part 2 Amendments of FA 2013

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(1)     Section 7 of FA 2013 (temporary increase in annual investment allowance) is amended as follows.

(2)     In subsection (1), for “of two years beginning with 1 January 2013†substitute “beginning with 1 January 2013 and ending with the specified dateâ€.

(3)

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