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<p>Annual Investment Allowance (AIA) has been used to encourage investment in plant
and machinery by all businesses. The number of unincorporated businesses and companies
that received AIA is presented in the table below, and has been rounded to the nearest
1,000. The latest year for which figures are available is 2011-12.</p><p> </p><table><tbody><tr><td>
</td><td><p>2010-11</p></td><td><p>2011-12</p></td></tr><tr><td><p>Number Of AIA Claims</p></td><td><p>1,203,000</p></td><td><p>1,222,000</p></td></tr></tbody></table><p>
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