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Legislation

Capital Allowances Act 1990 (repealed)

Chapter II Qualifying Expenditure

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Section 105 General provisions.
Section 106 Pre-trading expenditure on machinery or plant which is sold etc.
Section 107 Pre-trading exploration expenditure.
Section 108 Contributions by mining concerns to public services etc. outside the United Kingdom.
Section 109 Restoration expenditure.

Part IV Mineral Extraction
Chapter II Qualifying Expenditure

Chapter II Qualifying Expenditure

From legislation.gov.uk

Contents

Section 105 General provisions.
Section 106 Pre-trading expenditure on machinery or plant which is sold etc.
Section 107 Pre-trading exploration expenditure.
Section 108 Contributions by mining concerns to public services etc. outside the United Kingdom.
Section 109 Restoration expenditure.