Allowances and charges are not given for integral features in isolation: instead there are rules for ‘special rate expenditure’. The term covers not only integral features but also long-life asset expenditure and is defined to include the following:

expenditure incurred from 1 or 6 April 2008 (for corporation tax and income tax respectively) to which CAA 2001, s. 28 (thermal insulation) applies;

expenditure incurred from those dates to which CAA 2001, s. 33A (integral features) applies;

expenditure incurred from 1 or 6 April 2009 (not 2008) on the provision of a car that is not a ‘main rate car’ (as defined at CAA 2001, s. 104AA);

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