Part 2 Plant and machinery allowances
F1Chapter 10ASpecial rate expenditure
Rules applying to special rate expenditure
104CSpecial rate pool
(1)
Special rate expenditure to which this section applies, if allocated to a pool, must be allocated to a class pool (“the special rate pool”).
(2)
This section applies to special rate expenditure if—
(a)
it is incurred wholly and exclusively for the purposes of a qualifying activity, and
(b)
it is not expenditure which is required to be allocated to a single asset pool.