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annual investment allowance AIA

Part of the capital allowances regime.  Businesses are entitled to an annual investment allowance – a 100 percent allowance up to £500,000 (£250,000 between 1 January 2013 and 31 March 2014) of expenditure on qualifying plant and machinery including long life assets and integral features (but not cars). This allowance is available until 31 December 2015. [1]

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