Chapter 3 Allowances and charges
United Kingdom
- 470Pooling of expenditure
- 471Determination of entitlement or liability
- 472Amount of allowances and charges
- 473Available qualifying expenditure
- 474Allocation of qualifying expenditure to pools
- 475Unrelieved qualifying expenditure
- 475AUnrelieved qualifying expenditure: entry to cash basis
- 476Disposal value of patent rights
- 477Limit on amount of disposal value
- 477APersons leaving cash basis