Commentary on Sections Glossary Structure of Part 2 Section 187: Fixture on which a research and development allowance has been made
676.This section is based on section 56D of CAA 1990. It restricts the amount of expenditure that may be taken into account if a person has claimed a R&D allowance in respect of the fixture.
677.As in the previous section, the rule in section 9 is relaxed if this section applies.
678.If this section applies, the qualifying expenditure is restricted to a proportion relating to the fixture of the Part 6 expenditure (or, if lower, the disposal value brought into account).