Section 74: Annual investment allowance

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Finance Act 2008
- Section 73: Integral features
- Section 75: First-year allowance for small and medium-sized enterprises discontinued

Part 3: Capital allowances

Schedule 24 contains provision about an annual investment allowance in respect of certain qualifying expenditure on plant or machinery.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.