52APrevention of double reliefU.K.
This section has no associated Explanatory Notes
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.]
Textual Amendments
F1Words in s. 52A substituted (with effect in accordance with Sch. 11 para. 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 11 para. 6