8 Annual investment allowance to remain at £1M beyond temporary period
Finance (No 2) Act 2023 (2023 c 30) | Legislation

8  Annual investment allowance to remain at £1M beyond temporary period

(1)     The amount of £1,000,000 which is specified in section 51A(5) of CAA 2001 as the maximum allowance in relation to expenditure incurred in the period beginning with 1 January 2019 and ending with 31 March 2023 is

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