Annual Investment Allowance extension

This tax information and impact note outlines the extension to the temporary increase of the limit of the annual investment allowance (AIA).

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This measure extends the temporary £1,000,000 level of the Annual Investment Allowance until 31 March 2023.

Document details

Type

Policy Paper

Published

27 Oct 2021

Responsible body

HM Revenue & Customs

Issue

Capital Allowances: Full Expensing

Provenance

Linked to "Capital Allowances: Full Expensing" via emb (confidence 0.71)

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