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Section 7: Temporary increase in annual investment allowance

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 1: Charges, rates etc

In relation to expenditure incurred during the period beginning with 1 January 2013 and ending with the specified date , section 51A of CAA 2001 (entitlement to annual investment allowance) has effect as if in subsection (5) for "£25,000" there were substituted ." £250,000 "

The specified date is —

for the purposes of corporation tax, 31 March 2014, and
for the purposes of income tax, 5 April 2014.

Schedule 1 contains provision about chargeable periods which straddle 1 January 2013 ....

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

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