# Finance Act 2008, Paragraph 22


In section 78 (arrangements to reduce tax liabilities)—
(a) in subsection (1)(a), after “the” insert “ 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/22 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-24/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.