Rules applying to long-life asset expenditureU.K.
[F1101 Allocation of long-life asset expenditure to poolU.K.
Chapter 10A (special rate expenditure and the special rate pool) provides for long-life asset expenditure to be allocated to the special rate pool.]
Textual Amendments
F1S. 101 substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 9
[F2102Writing-down allowance in respect of long-life asset expenditureU.K.
Chapter 10A (special rate expenditure and the special rate pool) provides for the writing-down allowance to which a person is entitled in respect of long-life asset expenditure.]
Textual Amendments
F2S. 102 substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 10
Modifications etc. (not altering text)
C1S. 102 applied (with modifications) (21.7.2008) by Finance Act 2008 (c. 9), s. 83