long life assets-Special rate pool

There are 2 issues to consider, firstly is the asset a LLA - if yes then the 2nd question is whether the total LLA expenditure in the period exceeds £100K (based on a 12 M period) - if also yes then the LLA treatment will apply and any expenditure above the AIA limit (now very unlikely apart from very large businesses as the AIA limit is £1M) will be allocated to the SR pool.