Paragraph 31
(1)
This paragraph applies where—
(a)
old expenditure is required to be allocated to a single asset pool by section 74 of CAA 2001,
(b)
there is unrelieved expenditure in that pool at the end of a transitional chargeable period, and
(c)
the unrelieved expenditure is not required to be allocated to a single asset pool by any other provision of Part 2 of that Act.
(2)
The unrelieved expenditure must be carried forward to the main pool.
(3)
A “transitional chargeable period” is one that begins before the third relevant date and ends on or after the day before the third relevant date.