s 474 Allocation of qualifying expenditure to pools
(1) The following rules apply to the allocation of a person’s qualifying expenditure to a pool. (2) An amount of qualifying expenditure is not to be allocated to the pool for a chargeable period if that amount has been taken into account in determining the person’s available qualifying expenditure for an earlier chargeable period. (3) Qualifying expenditure is not to be allocated to the pool for a chargeable period before that in which the expenditure is incurred. (4) Qualifying expenditure incurred on patent rights is not to be allocated to the pool for a chargeable period if in any earlier period those rights— (a) have come to an end without any of them having been revived, or (b) have been wholly disposed of.