SCHEDULES
SCHEDULE 24Annual investment allowance
Part 1Amendments of CAA 2001
8
1
Section 217 (restrictions on allowances) is amended as follows.
2
In subsection (1), for “a first-year allowance is not” substitute “no annual investment allowance or first-year allowance is”.
3
In subsection (2), after “Any” insert “annual investment allowance or”.
4
In the heading, after “No” insert “annual investment allowance or”.