Finance Act 2009, Paragraph 20 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
20(1)Section 86 (short-life assets) is amended as follows.U.K.
(2)In subsection (2)(b), for “main pool” substitute “ appropriate pool ”.
(3)After subsection (4) insert—
“(5)In subsection (2)(b) “appropriate pool” means—
(a)in the case of expenditure incurred on the provision of a car that is not a main rate car (as defined by section 104AA), the special rate pool, and
(b)in any other case, the main pool.”
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