Allowances and charges

Allocation of qualifying expenditure to pools

Amount of

Available qualifying expenditure

Determination of entitlement or liability

Disposal value of patent rights

Limit on amount of disposal value

Pooling of expenditure

Unrelieved qualifying expenditure

Anti-avoidance, limit on qualifying expenditure


Balancing allowances and charges

Amount of

Determination of entitlement or liability

Pooling of expenditure

Finance leases and loans, expenditure taken into account

Future patent rights

Giving effect to allowances and charges

Persons having qualifying non-trade expenditure

Persons having qualifying trade expenditure

Income from patents, meaning

Qualifying expenditure


Pre-1 April 1986

Qualifying non-trade expenditure, meaning

Qualifying trade expenditure, meaning

Sums paid for Crown use etc. treated as paid under licence

Writing-down allowances

Amount of


Pooling of expenditure