Chwilio Deddfwriaeth

Capital Allowances Act 2001

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

58Initial allocation of qualifying expenditure to pools
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(1)The following rules apply to the allocation of a person’s qualifying expenditure to the appropriate pool.

(2)An amount of qualifying expenditure is not to be allocated to a pool for a chargeable period if that amount has been taken into account in determining the person’s available qualifying expenditure for an earlier chargeable period.

(3)Qualifying expenditure is not to be allocated to a pool for a chargeable period before that in which the expenditure is incurred.

(4)Qualifying expenditure is not to be allocated to a pool for a chargeable period unless the person owns the plant or machinery at some time in that period.

(5)If a first-year allowance is made in respect of an amount of first-year qualifying expenditure—

(a)subject to subsection (6), none of that amount is to be allocated to a pool for the chargeable period in which the expenditure is incurred, and

(b)the amount that may be allocated to a pool for any chargeable period is limited to the balance left after deducting the first-year allowance.

(6)If—

(a)a first-year allowance is made in respect of an amount of first-year qualifying expenditure,

(b)a disposal event occurs in respect of the plant or machinery in any chargeable period, and

(c)none of the balance left after deducting the first-year allowance has been allocated to a pool for an earlier chargeable period,

the balance (or some of it) must be allocated to a pool for the chargeable period in which the disposal event occurs.

(7)Subsection (6) applies even if the balance is nil (because of a 100% first-year allowance).

(8)“The appropriate pool” means whichever pool is applicable under the provisions of this Part apart from this section.

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