Capital Allowances Act 2001 s 104C

s 104C Special rate pool

(1) Special rate expenditure to which this section applies, if allocated to a pool, must be allocated to a class pool (“the special rate pool”). (2) This section applies to special rate expenditure if— (a) it is incurred wholly and exclusively for the purposes of a qualifying activity, and (b) it is not expenditure which is required to be allocated to a single asset pool.

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