Capital Allowances Act 2001 (c. 2)

Part 1 Introduction

Chapter 2 Exclusion of double relief

8 No double relief through pooling under Part 2 (plant and machinery allowances)

(1) Subsection (2) applies if, under Part 2—

(a) any capital expenditure has been allocated to a pool, and

(b) an allowance or charge has been made to or on any person in respect of the pool.

(2) The person to or on whom the allowance or charge has been made is not entitled to an allowance under any Part other than Part 2 in respect of—

(a) the expenditure allocated to the pool, or

(b) the provision of any asset to which the allocated expenditure related.

(3) Subsection (4) applies if under any Part other than Part 2 an allowance has been made to a person in respect of any capital expenditure.

(4) The person to whom the allowance has been made is not entitled to allocate to any pool—

(a) that expenditure, or

(b) any expenditure on the provision of any asset to which the expenditure mentioned in paragraph (a) related.

(5) This section does not apply in relation to Parts 7 and 8 (know-how and patent allowances).