460 Allocation of qualifying expenditure to poolsU.K.
This section has no associated Explanatory Notes
(1)The following rules apply to the allocation of a person’s qualifying expenditure to a pool.
(2)An amount of qualifying expenditure is not to be allocated to the pool for a chargeable period if that amount has been taken into account in determining the person’s available qualifying expenditure for an earlier chargeable period.
(3)Qualifying expenditure is not to be allocated to the pool for a chargeable period before that in which the expenditure is incurred.