Commentary on Sections Glossary Structure of Part 4 Section 386: The residue of qualifying expenditure
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.