# Capital Allowances Act 2001, Section 52A: Prevention of double relief

Extent: E+W+S+N.I.

A person may not claim—
(a) an annual investment allowance and a first-year allowance in respect of the same expenditure, or
(b) first-year allowances under two or more of the provisions listed in section 39 in respect of the same expenditure.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/52A (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-52A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.