SCHEDULES

SCHEDULE 11Expenditure on plant and machinery for use in designated assisted areas

6

In section 52A (prevention of double relief) for the words after “not” substitute

claim—

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.