54 The different kinds of poolsU.K.
(1)There are single asset pools, class pools and the main pool.
(2)A single asset pool may not contain expenditure relating to more than one asset.
(3)The following provide for qualifying expenditure to be allocated to a single asset pool—
section 74 (car above the cost threshold);
section 86 (short-life asset);
section 127 (ship);
section 206 (plant or machinery provided or used partly for purposes other than those of qualifying activity);
section 211 (payment of partial depreciation subsidy);
section 538 (contribution allowances: plant and machinery).
(4)A class pool is a pool which may contain expenditure relating to more than one asset.
(5)The following provide for qualifying expenditure to be allocated to a class pool—
section 101 (long-life assets);
section 107 (overseas leasing).
(6)Qualifying expenditure may be allocated to the main pool only if it does not fall to be allocated to a single asset pool or a class pool.