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Capital Allowances Act 2001
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59Unrelieved qualifying expenditure
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(1)A person has unrelieved qualifying expenditure to carry forward from a chargeable period if for that period AQE exceeds TDR.
(2)The amount of the unrelieved qualifying expenditure is—
(a)the excess less the writing-down allowance made for the period, or
(b)if no writing-down allowance is claimed for the period, the excess.
(3)No amount may be carried forward as unrelieved qualifying expenditure from the final chargeable period.
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