http://www.legislation.gov.uk/ukpga/1987/16/schedule/14/paragraph/4/1994-09-01Finance Act 1987An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1987-05-15texttext/xmlenStatute Law Database2024-06-031994-09-01 SCHEDULESSCHEDULE 14 Cross-Field AllowancePart I Elections Two or more elections relating to same expenditure4

Where more than one election is made in respect of the same amount of expenditure—

a

the maximum of 10 per cent

specified in paragraph 1(2)(a) above shall be cumulative; and

b

if the elected amount specified in a second or subsequent election is such that, when aggregated with the elected amount or amounts specified in the earlier election or elections, it would exceed 10 per cent., that second or subsequent election shall have effect as if it specified such an elected amount as would, when so aggregated, be equal to 10 per cent. of the expenditure concerned; and

c

an election shall be of no effect if it is made after one or more earlier elections have specified (or been treated by paragraph (b) above as having specified) an elected amount or an aggregate of elected amounts equal to 10 per cent.

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