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please air condition treated under special rate pool or under the general pool when computing capital allowances.
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usually special rate pool provided there is an annual amount of more than 100,000 pounds spent on it and it has a useful life of more than 25 years
Don’t forget that the following also qualify: Integral features of a building or structure, thermal insulation of a building and cars with co2 emissions above 160g/km
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absolutely
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