# Capital Allowances Act 2001, Section 473: Available qualifying expenditure


A person’s available qualifying expenditure in a pool for a chargeable period consists of—
(a) any qualifying expenditure allocated to the pool for that period in accordance with section 474, and
(b) any unrelieved qualifying expenditure carried forward in the pool from the previous chargeable period under section 475.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/473 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-473
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.