[104A Special rate expenditure]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Chapter 10A
Special Rate Expenditure]

[Special rate expenditure]

[104A  Special rate expenditure]

[(1)     “Special rate expenditure” means—

(a)     expenditure incurred on or after the [first] relevant date to which section 28 (thermal insulation) applies,

(b)     expenditure incurred on or after that date to which section 33A (integral features) applies,

(c)     long-life asset expenditure (within the meaning

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