Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 24 Annual investment allowance

Part 2 Amendments of other enactments

ITA 2007

21 In section 76 (first-year allowances)—

(a) after “from” insert “an annual investment allowance or”, and

(b) in the heading, after “allowances” insert “and annual investment allowances”.