Are AIA's available on equipment purchased to hire out ?

Are AIA's available on equipment purchased to...

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In the days of FYA's, I recall that when equipment was purchased to hire out FYA were not available.

I have been unable to find anything that suggests the same applies to claiming AIA's - is that correct?

If not, please can someone direct me to where HMRC say that AIA's cannot be claimed on assets purchased to hire out.

Thanks

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By CMSmith
04th Jul 2012 12:35

anyone?

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