# Finance Act 2009, Paragraph 20


(1) Section 86 (short-life assets) is amended as follows.
(2) In subsection (2)(b), for “main pool” substitute “ appropriate pool ”.
(3) 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.”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/11/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.