SolvedChapter III Limitations on Qualifying Expenditure etc.
From legislation.gov.uk
Contents
- Section 110 Expenditure on the acquisition of land.
- Section 111 Reduction of qualifying expenditure for premium relief.
- Section 112 Restriction of disposal receipts.
- Section 113 Assets formerly owned by traders.
- Section 114 Assets previously acquired.
- Section 115 Expenditure partly attributable to mineral exploration and access.
- Section 116 Oil licences etc.
- Section 117 Transfer of mineral assets within a group.
- Section 118 Assets formerly owned by non-traders.
- Section 118A Disposals of oil licences relating to undeveloped areas.