COLL S4.14 Allocation of Payments

If, in accordance with these rules, any income expense payments may be treated as a capital expense—

(a) that fact; and
(b) the operator's policy for treating any income expense as a capital expense; and
(c) a statement that this policy may result in capital erosion or constrain capital growth.
Derived from QFCRA RM/2010-05 (as from 1st January 2011)