58 Initial allocation of qualifying expenditure to pools
Capital Allowances Act 2001 (2001 c 2) | Legislation

58  Initial allocation of qualifying expenditure to pools

(1)     The following rules apply to the allocation of a person's qualifying expenditure to the appropriate pool.

(2)     An amount of qualifying expenditure is not to be allocated to a 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 a pool for a chargeable period before that in which the expenditure is incurred.

(4)

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