2.1 AIA What is AIA and who can claim it? Flashcards by Mark Jones

Q

What is AIA?

A

Effectively 100% allowance on P+M excluding cars

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Q

From what date does AIA apply to capital expenditure incurred?

A

1/6 April 2008

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Q

What is a qualifying person for AIA?

A

Individual, partnership of individuals and company.

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