Capital Allowances Act 2001 section 52A

Prevention of double relief

Section 52A prevents a person from claiming more than one type of upfront capital allowance relief on the same item of expenditure.

• A person cannot claim both an annual investment allowance (AIA) and a first-year allowance (FYA) on the same expenditure.
• A person cannot claim first-year allowances under two or more different qualifying categories for the same expenditure.
• The rule ensures that each item of qualifying expenditure attracts only one form of accelerated relief.
• Where expenditure qualifies under more than one heading, the person must choose which single relief to claim.