Part 8 Patent allowances
Chapter 3 Allowances and charges
474 Allocation of qualifying expenditure to pools
1
The following rules apply to the allocation of a person’s qualifying expenditure to a pool.
2
An amount of qualifying expenditure is not to be allocated to the 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 the pool for a chargeable period before that in which the expenditure is incurred.
4
Qualifying expenditure incurred on patent rights is not to be allocated to the pool for a chargeable period if in any earlier period those rights—
a
have come to an end without any of them having been revived, or
b
have been wholly disposed of.