1326.This section is based on part of section 128(2) of CAA 1990. It defines the “residue of qualifying expenditure”.
1327.The calculation of the residue is defined in a different way from that used in section 128(2)(a) of CAA 1990. See Change 45 in Annex 2.
Commentary on Sections Glossary Structure of Part 4 Section 386: The residue of qualifying expenditure