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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).

Last fetched 04 May 2026 · gov.uk

Documents

Annual Investment Allowance extension

At a glance

TypePolicy paper

First published27 Oct 2021

Last updated27 Oct 2021

Organisations

HM Revenue & Customs

Topics

Capital allowances

Source

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