Paragraph 20

Section 86 (short-life assets) is amended as follows.

In subsection (2)(b), for “main pool” substitute “ appropriate pool ”.

After subsection (4) insert—

“(5)

In subsection (2)(b) “appropriate pool” means—

(a)

in the case of expenditure incurred on the provision of a car that is not a main rate car (as defined by section 104AA), the special rate pool, and

(b)

in any other case, the main pool.”