Section 104A — Finance Act 2008: Special rate expenditure

Special rate expenditure 104A 1 “ Special rate expenditure ” means—

a expenditure incurred on or after the relevant date to which section 28 (thermal insulation) applies, b expenditure incurred on or after that date to which section 33A (integral features) applies, c long-life asset expenditure (within the meaning of Chapter 10) incurred on or after that date, and d long-life asset expenditure (within the meaning of that Chapter) incurred before that date but allocated to a pool in a chargeable period beginning on or after that date.

2 The relevant date is—

a for corporation tax purposes, 1 April 2008, and b for income tax purposes, 6 April 2008.