419 Unrelieved qualifying expenditure
Capital Allowances Act 2001 (2001 c 2) | Legislation

Unrelieved qualifying expenditure

419  Unrelieved qualifying expenditure

(1)     A person's unrelieved qualifying expenditure for the chargeable period in which the qualifying expenditure is incurred is

[(a)     the whole of it, unless the expenditure is first-year qualifying expenditure, or

(b)     if the expenditure is first-year qualifying expenditure, none of it,

but paragraph (b) is subject to subsections (3) to (5)].

(2)     A person's unrelieved qualifying expenditure

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