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

Calculation of allowances and charges

Allowable qualifying expenditure

Capital or revenue expenditure

Overview

Total of disposal values

Writing-down allowances

Determination of entitlement or liability

Disposal values

Divers

Excluded expenditure

Exclusion of commercial know-how

Generally

Giving effect to

Giving effect to allowances and charges

Know-how, meaning

Non-residents

Partnership changes

Pooling

Pooling of expenditure

Property, treatment as

Qualifying expenditure

Excluded expenditure

Generally

Meaning

Successions

Training of divers

Unrelieved qualifying expenditure

Writing-down allowances

Amount of

Determination of entitlement or liability

Generally

Pooling of expenditure