# Finance Act 2008, 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/24/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-24/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.