# Finance Act 2012, Paragraph 6


In section 52A (prevention of double relief) for the words after “not” substitute
“claim—
(a) an annual investment allowance and a first-year allowance in respect of the same expenditure, or
(b) first-year allowances under two or more of the provisions listed in section 39 in respect of the same expenditure.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/11/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-11/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.