Yn ddilys o 10/07/2003
17(1)This paragraph applies in any case where—U.K.
(a)there is any available qualifying expenditure in a relevant pool for a relevant chargeable period of a relevant individual,
(b)that expenditure is unrelieved qualifying expenditure carried forward in the pool from the previous chargeable period under section 59 of CAA 2001, and
(c)that previous chargeable period was not a relevant chargeable period.
(2)In any such case, CAA 2001 has effect in relation to the relevant individual’s available qualifying expenditure in the pool for the relevant chargeable period as if—
(a)a disposal event occurred immediately after the beginning of the period,
(b)disposal receipts fall to be brought into account in the pool for that period by reason of that event, and
(c)the total of those disposal receipts equals the amount of the unrelieved qualifying expenditure carried forward in the pool from the previous chargeable period under section 59 of CAA 2001.
(3)In any such case, section 13 of CAA 2001 (use for qualifying activity of plant and machinery provided for other purposes) shall apply as if, on the first day of the first subsequent chargeable period which is not a relevant chargeable period,—
(a)the relevant individual brings into use for the purposes of his provision of foster care such of the plant or machinery on which the unrelieved qualifying expenditure was incurred as he still owns on that day, and
(b)he owns that plant or machinery as a result of having incurred capital expenditure on its provision for purposes other than those of the provision of foster care.
(4)In this paragraph “relevant pool” means a pool containing expenditure incurred on the provision of plant or machinery wholly or partly for the purposes of the provision of foster care by the relevant individual.