Related Commentary  Related HMRC Manuals

104A(1)  “Special rate expenditure” means–

(a)expenditure incurred on or after the first relevant date to which section 28 (thermal insulation) applies,

(b)expenditure incurred on or after that date to which section 33A (integral features) applies,

(c)long-life asset expenditure (within the meaning of Chapter 10) incurred on or after that date,

(d)long-life asset expenditure (within the meaning of that Chapter) incurred before that date but allocated to a pool in a chargeable period beginning on or after that date,

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.