Part 2 Plant and machinery allowances

Chapter 5 Allowances and charges

Prevention of double relief

52APrevention of double relief

A person may not F1claim—

F1(a)

an annual investment allowance and a first-year allowance in respect of the same expenditure, or

(b)

first-year allowances under two or more of the provisions listed in section 39 in respect of the same expenditure.