Part 7Income charged under this Act: rent-a-room and qualifying care relief
Chapter 2qualifying care relief
Capital allowances for foster carers carrying on trade
F1825Unallocated capital expenditure
(1)
This section applies if—
(a)
at the beginning of a relevant chargeable period of a relevant individual, there is care business expenditure which has not been allocated to a care business pool,
(b)
the individual is entitled under CAA 2001 to allocate the expenditure, or a part of it, to a care business pool for that period, and
(c)
the previous chargeable period was not a relevant chargeable period.
(2)
So much of the expenditure as the individual is entitled to allocate to a care business pool for that period is to be treated for the purposes of CAA 2001 as allocated to the appropriate kind of care business pool for that period (whether or not any of it is actually so allocated).
(3)
For the different kinds of pool, see section 54 of CAA 2001.