# Capital Allowances Act 2001, Section 104C: Special rate pool


(1) Special rate expenditure to which this section applies, if allocated to a pool, must be allocated to a class pool (“the special rate pool”).
(2) This section applies to special rate expenditure if—
(a) it is incurred wholly and exclusively for the purposes of a qualifying activity, and
(b) it is not expenditure which is required to be allocated to a single asset pool.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/104C (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-104C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.