Part 1

Introduction
Chapter 2

Exclusion of double relief

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