[F1101 Allocation of long-life asset expenditure to poolU.K.
This section has no associated Explanatory Notes
Chapter 10A (special rate expenditure and the special rate pool) provides for long-life asset expenditure to be allocated to the special rate pool.]
Textual Amendments
F1S. 101 substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 9