SCHEDULES
SCHEDULE 24Annual investment allowance
Part 2Amendments of other enactments
ITA 2007
20
ITA 2007 is amended as follows.
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
”
.
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
”
.