here's the actual rule from the Capital One Cup official website:
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19 Financial Rules
19.1 The proceeds of each match after paying thereout the travelling expenses of the Visiting Club, the ground and other expenses of the match including Value Added Tax, floodlighting of the playing pitch and ancillary lighting (not to exceed ?200), advertising, printing, postage, police charges, turnstile operators, stewards, contribution to first aid helpers and clearing the ground of snow, provided in the case of the last mentioned item the Visiting Club is notified in advance of the match in question of the approximate cost (such net proceeds being hereinafter referred to as 'the Net Cup Competition Gate') shall save as set out below be divided as follows:
19.1.1 45 per cent to each Club taking part in such match; and
19.1.2 10 per cent to the Cup Competition Pool (hereinafter called 'the Pool Account') the proceeds of which are to be divided at the end of the Competition in the ratio 1:1 between
(a) the Clubs in The Premier League; and
(b) the Clubs in The Football League.
Posted By: mr carra, Nov 1, 10:30:28
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