s 32 Temporary increase in annual investment allowance
(1) In relation to expenditure incurred during the period beginning with 1 January 2019 and ending with 31 March 2023 , section 51A of CAA 2001 (entitlement to annual investment allowance) has effect as if in subsection (5) the amount specified as the maximum allowance were £1,000,000. (2) Schedule 13 contains provision about chargeable periods which straddle 1 January 2019 or 1 April 2023 .