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Legislating the Annual Investment Allowance at £1m

This tax information and impact note outlines the permanent increase in the limit of the annual investment allowance

Last fetched 04 May 2026 · gov.uk

Documents

Legislating the Annual Investment Allowance (AIA) at £1m

At a glance

TypePolicy paper

First published15 Mar 2023

Last updated15 Mar 2023

Organisations

HM Revenue & Customs

Topics

Capital allowances

Source

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