Allocation of qualifying expenditure to pools

Amount of

Availability

Available qualifying expenditure

Balancing allowances and charges

Amount of

Determination of entitlement or liability

Pooling of expenditure

Determination of entitlement or liability

Disposal values

Generally

Giving effect to

Pooling of expenditure

Property, treatment as

Qualifying expenditure

Excluded expenditure

Meaning

Unrelieved qualifying expenditure

Writing-down allowances

Amount of

Determination of entitlement or liability

Pooling of expenditure