There are currently no known outstanding effects for the Finance Act 2012, Paragraph 6.
6U.K.In section 52A (prevention of double relief) for the words after “not” substitute “claim—
(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.”
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