This section has no associated Explanatory Notes
20(1)Section 86 (short-life assets) is amended as follows.U.K.
(2)In subsection (2)(b), for “main pool” substitute “ appropriate pool ”.
(3)After subsection (4) insert—
“(5)In subsection (2)(b) “appropriate pool” means—
(a)in the case of expenditure incurred on the provision of a car that is not a main rate car (as defined by section 104AA), the special rate pool, and
(b)in any other case, the main pool.”