Statute
Section 104C — Finance Act 2008: Special rate pool
Text of the provision Official document
Special rate pool 104C 1 Special rate expenditure to which this section applies, if allocated to a pool, must be allocated to a class pool (“the special rate pool”).
2 This section applies to special rate expenditure if—
a it is incurred wholly and exclusively for the purposes of a qualifying activity, and b it is not expenditure which is required to be allocated to a single asset pool.
Official source: legislation.gov.uk
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