# Finance Act 2008, Paragraph 17


(1) Where this paragraph applies, for the purposes of making allowances and charges under Part 2 of CAA 2001—
(a) the integral feature is treated as having been sold by the seller to the buyer at a price which gives rise to neither a balancing allowance nor a balancing charge, and
(b) the buyer's expenditure on the integral feature is treated as qualifying expenditure which is not special rate expenditure (and, if allocated to a pool, is to be allocated to the buyer's main pool).
(2) Allowances and charges are to be made under Part 2 of CAA 2001 to or on the buyer as if everything done to or by the seller had been done to or by the buyer.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/26/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-26/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.