# Finance Act 2008, Section 74: Annual investment allowance


Schedule 24 contains provision about an annual investment allowance in respect of certain qualifying expenditure on plant or machinery.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/74 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-74
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.