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Legislation
Finance Act 2008

Crossheading Plant and machinery: writing-down allowances and pools

  • Section 80 Main rate of writing down allowance
  • Section 81 Small pools
  • Section 82 Special rate expenditure and the special rate pool
  • Section 83 Existing long-life asset expenditure treated as special rate expenditure
  1. Plant and machinery: writing-down allowances and pools
  2. Special rate expenditure and the special rate pool

Section 82 | Special rate expenditure and the special rate pool

From legislation.gov.uk

Schedule 26 contains provision about special rate expenditure and the special rate pool.

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