No AIA is available (CAA 2001, s. 38B):

for the chargeable period in which the qualifying activity is permanently discontinued (see below);

for cars (as defined: see below);

for expenditure incurred for the purposes of a ring fence trade in respect of which tax is chargeable under CTA 2010, s. 330(1);

where the provision of the plant or machinery is connected with a change in the nature or conduct of the trade or business carried on by someone other than the person incurring the expenditure, and the obtaining of the AIA was the main benefit (or one of the main benefits) that could reasonably be expected to arise from the making of the change;

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