[Special rate expenditureU.K.
104ASpecial rate expenditureU.K.
(1)“Special rate expenditure” means—
(a)expenditure incurred on or after the [first] 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, ...
(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[, ...
(e)expenditure incurred on or after the second relevant date on the provision of a car that is not a main rate car] [...
(f)expenditure incurred on or after 1 April 2010 on the provision of cushion gas (within the meaning given by section 70J(7))][, and
(g)expenditure incurred on or after the third relevant date on the provision of solar panels.]
(2)The [first] relevant date is—
(a)for corporation tax purposes, 1 April 2008, and
(b)for income tax purposes, 6 April 2008.
[(3)The second relevant date is—
(a)for corporation tax purposes, 1 April 2009, and
(b)for income tax purposes, 6 April 2009.
[(3A)The third relevant date is—
(a)for corporation tax purposes, 1 April 2012, and
(b)for income tax purposes, 6 April 2012.]
(4)In this section—
[104AAMeaning of “main rate car”U.K.
(1)“Main rate car” means—
(a)a car that is first registered before 1 March 2001,
(b)a car that has low CO2 emissions, or
(c)a car that is electrically-propelled.
(2)For the purposes of this section a car has low CO2 emissions if it meets conditions A and B.
(3)Condition A is that, when the car is first registered, it is so registered on the basis of a qualifying emissions certificate.
(4)Condition B is that the applicable CO2 emissions figure in relation to the car does not exceed [50] grams per kilometre driven.
(5)The Treasury may by order amend the amount from time to time specified in subsection (4).
(6)An order under subsection (5) may contain transitional provision and savings.
(7)In this section—
“applicable CO2 emissions figure” and “qualifying emissions certificate” have the meanings given in section 268C;
“car” has the meaning given in section 268A;
“electrically-propelled” has the meaning given in section 268B.]
104BApplication of Chapter to part of expenditureU.K.
(1)If part only of the capital expenditure on plant and machinery is special rate expenditure—
(a)the part which is such expenditure, and
(b)the part which is not,
are to be treated for the purposes of this Act as expenditure on separate items of plant or machinery.
(2)For the purposes of subsection (1), all such apportionments are to be made as are just and reasonable.]