14(1)This Schedule has effect in relation to—U.K.
(a)expenditure incurred on or after the relevant date, and
(b)long-life asset expenditure (within the meaning of Chapter 10 of CAA 2001) incurred before the relevant date but allocated to a pool in a chargeable period beginning on or after that date.
(2)Sub-paragraph (1) is subject to—
(a)section 83 (which provides that certain other long-life asset expenditure is to be treated as special rate expenditure for the purposes of CAA 2001), and
(b)paragraphs 15 to 17.
(3)The relevant date is—
(a)for corporation tax purposes, 1 April 2008, and
(b)for income tax purposes, 6 April 2008.