12 Extension of temporary increase in annual investment allowance
Finance Act 2022 (2022 c 3) | Legislation

Capital allowances

12  Extension of temporary increase in annual investment allowance

(1)     In section 32(1) of FA 2019 (which increases the maximum amount of the annual investment allowance to £1,000,000 until 31 December 2021), for “the period of three

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