Section 104A Special rate expenditureF1

United Kingdom

(1)

“Special rate expenditure” means—

(a)

expenditure incurred on or after the F2first relevant date to which section 28 (thermal insulation) applies,

(b)

expenditure incurred on or after that date to which section 33A (integral features) applies,

(c)

long-life asset expenditure (within the meaning of Chapter 10) incurred on or after that date, F3...

(d)

long-life asset expenditure (within the meaning of that Chapter) incurred before that date but allocated to a pool in a chargeable period beginning on or after that dateF4, F5...

(e)

expenditure incurred on or after the second relevant date on the provision of a car that is not a main rate car F6F7...

(f)

expenditure incurred on or after 1 April 2010 on the provision of cushion gas (within the meaning given by section 70J(7))F8, and

(g)

expenditure incurred on or after the third relevant date on the provision of solar panels.

(2)

The F9first relevant date is—

(a)

for corporation tax purposes, 1 April 2008, and

(b)

for income tax purposes, 6 April 2008.

(F103)

The second relevant date is—

(a)

for corporation tax purposes, 1 April 2009, and

(b)

for income tax purposes, 6 April 2009.

(F113A)

The third relevant date is—

(a)

for corporation tax purposes, 1 April 2012, and

(b)

for income tax purposes, 6 April 2012.

(4)

In this section—

“car” has the meaning given in section 268A;
“main rate car” has the meaning given in section 104AA.

Annotations

Textual amendments

F1: Pt. 2 Ch. 10A inserted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 2
F2: Word in s. 104A(1)(a) inserted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 7(2)(a) (with Sch. 11 paras. 30-32)
F3: Word in s. 104A(1)(c) omitted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 7(2)(b) (with Sch. 11 paras. 30-32)
F4: S. 104A(1)(e) and preceding word inserted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 7(2)(c) (with Sch. 11 paras. 30-32)
F5: Word in s. 104A(1)(d) omitted (8.4.2010) (with effect in accordance with s. 28(9) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 28(6)(a)
F6: Word in s. 104A(1) repealed (17.7.2012) by Finance Act 2012 (c. 14), s. 45(4)(a)
F7: S. 104A(1)(f) and word inserted (8.4.2010) (with effect in accordance with s. 28(9) of the amending Act) by Finance Act 2010 (c. 13), s. 28(6)(b)
F8: S. 104A(1)(g) and word inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 45(4)(a)
F9: Word in s. 104A(2) inserted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 7(3) (with Sch. 11 paras. 30-32)
F10: S. 104A(3)(4) inserted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 7(4) (with Sch. 11 paras. 30-32)
F11: S. 104A(3A) inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 45(4)(b)

Notes on Part 2

Modifications

C1: Pt. 2 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 12 (with Sch. 10 para. 17(1)); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)
C2: Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 10, 22 (with s. 38(2) ); S.I. 2004/2575 , art. 2(1) , Sch. 1
C3: Pt. 2 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 9(2), 21(2) (with s. 38(2)); S.I. 2004/2575, art. 2(1) , Sch. 1
C4: Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 4 ; S.I. 2004/2575 , art. 2(1) , Sch. 1
C5: Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 19
C6: Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 35
C7: Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 paras. 36, 37
C8: Pt. 2 modified (21.7.2009) by Finance Act 2009 (c. 10), s. 24
C9: Pt. 2 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 73(7)-(11) (with s. 73(6))
C10: Pt. 2 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 9(1)(a)