| 单词 | Annual Investment Allowance |
| 释义 | Annual Investment Allowance Annual Investment Allowance(AIA) A capital allowance available from April 2008. It enables a business to offset 100% of its capital expenditure in any one year against corporation tax, to a limit of £200,000 (2016). The allowance is available to businesses of any size or legal form. It cannot be claimed on non-commercial motor vehicles. See alsofirst-year allowance. |
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