103 Later claimsU.K.
(1)Subsection (2) applies if—
(a)a person entitled to do so has made a Part 2 claim in respect of expenditure incurred on the provision of plant or machinery, and
(b)the expenditure fell to be treated as long-life asset expenditure for the purposes of the claim.
(2)If—
(a)at any time after making the Part 2 claim, that claimant or another person makes a Part 2 claim in respect of any qualifying expenditure incurred at any time (including a time before the incurring of the expenditure to which the earlier claim relates) on the provision of the same plant or machinery, and
(b)the expenditure to which the later claim relates—
(i)would not (but for this subsection) be treated for the purposes of the later claim as long-life asset expenditure, and
(ii)is not prevented from being long-life asset expenditure by any of sections 93 to 96,
this Part has effect in relation to the later claim as if the expenditure to which it relates were long-life asset expenditure.
(3)A person makes a Part 2 claim in respect of any expenditure if he—
(a)makes a tax return in which the expenditure is taken into account in determining his available qualifying expenditure for the purposes of this Part;
(b)gives notice of an amendment of a tax return which provides for the expenditure to be so taken into account;
(c)makes a claim in any other way for the expenditure to be so taken into account.