57 Available qualifying expenditure
Capital Allowances Act 2001 (2001 c 2) | Legislation

Available qualifying expenditure

57  Available qualifying expenditure

(1)     The general rule is that a person's available qualifying expenditure in a pool for a chargeable period consists of—

(a)     any qualifying expenditure allocated to the pool for that period in accordance with section 58, and

(b)     any unrelieved qualifying expenditure carried forward in the pool from the previous chargeable period under section 59.

(2)

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