# Finance Act 2009, 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.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/11/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-11/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.