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Contents

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Capital Allowances Act 1990 (repealed)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.

Chapter II · Qualifying Expenditure
Contributions by mining concerns to public services etc. outside the United Kingdom.

Section 108 | Contributions by mining concerns to public services etc. outside the United Kingdom.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)