Part 7

Know-how allowances
Chapter 3

Allowances and charges

Available qualifying expenditure
459
A person’s available qualifying expenditure in a pool for a chargeable period consists of—
a
any qualifying expenditure allocated to the pool for that period in accordance with section 460, and
b
any unrelieved qualifying expenditure carried forward in the pool from the previous chargeable period under section 461.
S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7