Allocation of qualifying expenditure to pools

Legislation/Regulatory – CAA2001 s. 460

Amount of

Legislation/Regulatory – CAA2001 s. 458

Availability

Legislation/Regulatory – CAA2001 s. 452
HMRC Guidance – CA70010

Available qualifying expenditure

Legislation/Regulatory – CAA2001 s. 459
HMRC Guidance – CA71100

Balancing allowances and charges

Amount of

Legislation/Regulatory – CAA2001 s. 458

Determination of entitlement or liability

Legislation/Regulatory – CAA2001 s. 457
HMRC Guidance – CA71200

Pooling of expenditure

Legislation/Regulatory – CAA2001 s. 456

Determination of entitlement or liability

Legislation/Regulatory – CAA2001 s. 457

Disposal values

Legislation/Regulatory – CAA2001 s. 462
HMRC Guidance – CA71300

Generally

Commentary – Hardman's Tax Rates and Tables ¶11-800

Giving effect to

Legislation/Regulatory – CAA2001 s. 463
HMRC Guidance – CA71400

Pooling of expenditure

Legislation/Regulatory – CAA2001 s. 456

Property, treatment as

Legislation/Regulatory – CAA2001 s. 453
HMRC Guidance – CA70050

Qualifying expenditure

Excluded expenditure

Legislation/Regulatory – CAA2001 s. 455

Meaning

Legislation/Regulatory – CAA2001 s. 454
HMRC Guidance – CA71000

Unrelieved qualifying expenditure

Legislation/Regulatory – CAA2001 s. 461

Writing-down allowances

Amount of

Legislation/Regulatory – CAA2001 s. 458

Determination of entitlement or liability

Legislation/Regulatory – CAA2001 s. 457

Pooling of expenditure

Legislation/Regulatory – CAA2001 s. 456