SCHEDULES
SCHEDULE 24Annual investment allowance
Part 2Amendments of other enactments
ITA 2007
22
In section 78 (arrangements to reduce tax liabilities)—
(a)
in subsection (1)(a), after “the” insert “
annual investment allowance or
”
, and
(b)
in the heading, after “allowances” insert “
and annual investment allowances
”
.