104. Special rate expenditure; pooling and writing-down allowances.

Special rate expenditure which is incurred wholly and exclusively for the purposes of a qualifying activity1, and is not expenditure which is required to be allocated to a single asset pool must, if so allocated, be allocated to a class pool (the 'special rate pool')2.

'Special rate expenditure' is:


    (1)     expenditure incurred on or after the first relevant date3 on thermal insulation4 or on integral features5;


    (2)     long-life asset expenditure6 incurred on or after that date;


    (3)     expenditure incurred on or after the second relevant date7 on the provision of a car that is not a main rate car8;