| http://www.w3.org/ns/prov#value | - , before it was increased to ??250,000 in 2012.AIA is a kind of capital allowance, which offers tax relief at 100 per cent on qualifying expenditure in the year of purchase.Farmers and agricultural businesses can now deduct up ??500,000 from taxable profits.This is available on a pro-rata basis for short or long-term periods, as well as periods which span the operative dates and rates.Chris Wright
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