SCHEDULES

SCHEDULE 26 U.K.Special rate expenditure and the special rate pool

Part 1 U.K.Amendments of CAA 2001

Consequential amendments U.K.

9 U.K.For section 101 (long-life asset pool) substitute—

“101 Allocation of long-life asset expenditure to pool

Chapter 10A (special rate expenditure and the special rate pool) provides for long-life asset expenditure to be allocated to the special rate pool.”