1. The expenditure is treated as incurred for the purposes of a qualifying activity under—

1. (a)

   section 13 (use for qualifying activity of plant or machinery provided for other purposes), or

2. (aa)

   F1section 13A (use for other purposes of plant or machinery provided for long funding leasing), or

3. (b)

   section 14 (use for qualifying activity of plant or machinery which is a gift).

2. The plant or machinery is the subject of special leasing (as defined by section 19).

3. The plant or machinery is a car (as defined by section F2268A).

F3The car is a hire car for a disabled person (as defined by section 268D).

F44. The expenditure is special rate expenditure (see Chapter 10A).

F5The expenditure is incurred on the provision of a car which is a hire car for a disabled person (as defined by section 268D)

5. The plant or machinery is provided for leasing.

The plant or machinery is a car which is F6a hire car for a disabled person (as defined by section 268D).

The plant or machinery will be used within the designated period (as defined by section 106) for a qualifying purpose (as defined by sections 122 to 125).

6. Section 109 provides only a 10% writing-down allowance in respect of expenditure on the plant or machinery.

7. The plant or machinery is leased to two or more persons jointly in circumstances such that section 116 applies.

8. The plant or machinery is a ship.

9. The expenditure was incurred partly for the purposes of a qualifying activity and partly for other purposes (see Chapter 15).

10. The expenditure is required to be allocated to a single asset pool under section 211 (partial depreciation subsidy).