7Temporary increase in annual investment allowanceU.K.
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(1)In relation to expenditure incurred during the period of two years beginning with 1 January 2013, 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 ”.
(2)Schedule 1 contains provision about chargeable periods which straddle 1 January 2013 or 1 January 2015.