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Annual investment allowance: increase to £500,000 for extended temporary period

This Tax Information and Impact Note explains the changes to the temporary Annual Investment Allowance.

Last fetched 04 May 2026 · gov.uk

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Annual investment allowance: increase to £500,000 for extended temporary periodapplication/pdf

At a glance

TypePolicy paper

First published19 Mar 2014

Last updated19 Mar 2014

Organisations

HM Revenue & Customs

Topics

Business tax

Source

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