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The Medicines (Fixing of Fees Relating to Medicinal Products for Human Use) Order 1989
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3.—(1) In so far as the capital cost of any capital asset employed wholly by any of the persons or organisations referred to in paragraph 1 above in relation to any of the functions specified in Schedule 1 to this Order has not been taken into account under that paragraph, an allowance, calculated in accordance with sub-paragraph (3) below for depreciation of that asset.
(2) In so far as the capital cost of any capital asset employed partly by any of the persons or organisations referred to in paragraph 1 above in relation to any of the functions specified in Schedule 1 to this Order has not been taken into account under paragraph 2 above, an allowance, calculated in accordance with sub-paragraph (3) below for depreciation of that asset.
(3) The allowance for depreciation of a capital asset referred to in sub-paragraphs (1) and (2) above shall be calculated at a rate which takes into account the anticipated useful future life of the asset in question and the current replacement cost of that asset.
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