Shadow SNP Spokesperson (Justice)
Scottish National Party MP for Cumbernauld, Kilsyth and Kirkintilloch East
The tax incentive for companies to invest in assets (eg. new equipment) is determined by the "annual investment allowance" - the amount spent on investing assets in a year which companies (or self-employed individuals) can deduct from their profits prior to the calculation of corporation tax.Photo: HM Treasury
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