Furnished Holiday lets & AIA

Husband & wife with a FHL already making a large loss in 2010/11 but also with huge (and I mean huge) capital allowances. Because the husband's other earnings are massive compared to his wife I'll want to split the basic loss perhaps 95% or even 100% in his favour but what about the AIAs which each of them is entitled to?

Say, for the sake of argument, the total expenditure is £150K, do they each get £75K in AIA and, if so, does that stay with each of them creating a huge loss for her to carry forward or is there anyway for him to get his hands on it, as he will the basic losses?

As I typed that I've talked myself into thinking that his is his and hers is hers, ie unlike a partnership, where the CAs are effectively an expense, the profit splitting arrangement can't apply to the capital allowances for these two individuals and in fact the same will go for WDAs as well.

Any help to wipe my misty windscreen gratefully accepted.