Commentary on Sections Overview Overview Section 889: Cases where capital allowances general rule applies
2255.This section qualifies the rule in section 887 in respect of certain expenditure that would, before FA 2002, have qualified for relief under the capital allowances provisions. It is based on paragraph 125 of Schedule 29 to FA 2002.
2256.A patent is an example of an asset potentially within this rule.
2257.This section replicates the general rule for capital allowances in section 5 of CAA.