825Carried forward unrelieved qualifying expenditure
(1)This section applies if—
(a)there is available qualifying expenditure in a relevant pool for a relevant chargeable period of a relevant individual,
(b)the expenditure is unrelieved qualifying expenditure carried forward in the pool from the previous chargeable period under section 59 of CAA 2001, and
(c)the previous chargeable period was not a relevant chargeable period.
(2)“Relevant pool” means a pool containing expenditure incurred on the provision of plant or machinery wholly or partly for the provision of foster care by the relevant individual.
(3)CAA 2001 applies in relation to the relevant individual’s available qualifying expenditure in the pool for the relevant chargeable period as if—
(a)a disposal event occurred immediately after the beginning of the period,
(b)disposal receipts fall to be brought into account in the pool for the period because of that event, and
(c)the total of the receipts equals the amount of the unrelieved qualifying expenditure carried forward.
(4)Section 13 of CAA 2001 (use for qualifying activity of plant or machinery provided for other purposes) applies as if, on the first day of the first subsequent chargeable period which is not a relevant chargeable period—
(a)the relevant individual brings into use for the provision of foster care such of the plant or machinery on which the unrelieved qualifying expenditure was incurred as the individual still owns on that day, and
(b)the individual owns the plant or machinery as a result of incurring capital expenditure on its provision for other purposes.