# Finance Act 2008, Paragraph 18


In paragraph 1(6)(b)(i) of Schedule 18 (group relief), before “a first-year” insert “ an annual investment allowance or ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/24/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-24/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.