Schedule 1 Annual investment allowance: periods straddling 1 January 2013 or 1 January 2015 Chargeable periods which straddle 1 January 2013 Straddling period beginning before the relevant date First straddling period beginning on or after the relevant date Chargeable periods which straddle 1 January 2015 Operation of annual investment allowance where restrictions apply ← Section 236 Schedule 1 Paragraph 1 →