Pooling – see also Identification and pooling of shares and securities; Shares and securities Machinery and plant – see Plant and machinery allowances Overseas leasingCommentary – Practical Capital Allowances ¶230-190 Protected leasingCommentary – Practical Capital Allowances ¶230-170
– see also Identification and pooling of shares and securities; Shares and securities Machinery and plant – see Plant and machinery allowances Overseas leasingCommentary – Practical Capital Allowances ¶230-190 Protected leasingCommentary – Practical Capital Allowances ¶230-170