Section 104A | Special rate expenditure ^F1

(1)“Special rate expenditure” means—^F1

(a)expenditure incurred on or after the first relevant date to which section 28 (thermal insulation) applies,^F1F2

(b)expenditure incurred on or after that date to which section 33A (integral features) applies,^F1

(c)long-life asset expenditure (within the meaning of Chapter 10) incurred on or after that date, ...^F1F3

(d)long-life asset expenditure (within the meaning of that Chapter) incurred before that date but allocated to a pool in a chargeable period beginning on or after that date, ...^F1F4F5

(e)expenditure incurred on or after the second relevant date on the provision of a car that is not a main rate car ...^F1F4F6F7

(f)expenditure incurred on or after 1 April 2010 on the provision of cushion gas (within the meaning given by section 70J(7)), and^F1F7F8

(g)expenditure incurred on or after the third relevant date on the provision of solar panels.^F1F8

(2)The first relevant date is—^F1F9

(a)for corporation tax purposes, 1 April 2008, and^F1

(b)for income tax purposes, 6 April 2008.^F1

(3)The second relevant date is—^F1F10

(a)for corporation tax purposes, 1 April 2009, and^F1F10

(b)for income tax purposes, 6 April 2009.^F1F10

(3A)The third relevant date is—^F1F10F11

(a)for corporation tax purposes, 1 April 2012, and^F1F10F11

(b)for income tax purposes, 6 April 2012.^F1F10F11

(4)In this section—^F1F10

“car” has the meaning given in section 268A;

“main rate car” has the meaning given in section 104AA.