Skip to content

Contents

Legislation

Capital Allowances Act 1990 (repealed)

Chapter II Qualifying Expenditure

Find in this level

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
Restoration expenditure.

Section 109 | Restoration expenditure.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)