Paragraph 21
In section 76 (first-year allowances)—
(a)
after “from” insert “ an annual investment allowance or ”, and
(b)
in the heading, after “allowances” insert “ and annual investment allowances ”.
In section 76 (first-year allowances)—
after “from” insert “ an annual investment allowance or ”, and
in the heading, after “allowances” insert “ and annual investment allowances ”.