[F152APrevention of double reliefU.K.
This section has no associated Explanatory Notes
A person may not claim an annual investment allowance and a first-year allowance in respect of the same expenditure.]
Textual Amendments
F1S. 52A and cross-heading inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 4