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as stated in notes, if accounting period is other than 12 months it will be time apportioned, so my question is, what if accounting period is more than 12 months will aia still be 1m or it will be more?
Yes the AIA will be time apportioned according to the length of the accounting period and therefore may as shown in the examples be reduced, but would also be increased if the accounting period was longer than 12 months.
This however is extremely unlikely to be an issue in practice as unincorporated traders are not going to have qualifying capital expenditure in excess of £1M pa!
Companies may of course have much larger expenditure but the corporation tax computation will never be prepared for a period greater than 12 months so this issue will not arise in corporation tax.
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