CA23080 - PMA: Qualifying expenditure: Annual Investment Allowance (AIA) qualifying expenditure: contents
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Outline |
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Who can Claim |
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Date of expenditure |
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What is AIA qualifying expenditure? |
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Claims and amounts |
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Subsequent disposals |
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Restrictions on entitlement - general |
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Restrictions on AIA applying to companies |
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Restrictions applying to unincorporated businesses |
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Expenditure for long funding lease |
