Section 52A Prevention of double relief
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Amendments
Section 52A inserted by Finance Act 2008 section 74 and Schedule 24 para 4 in relation to expenditure incurred on or after 1 April 2008 (for corporation tax purposes), or 6 April 2008 (for income tax purposes).
A person may not claim an annual investment allowance and a first-year allowance in respect of the same expenditure.
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