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Contents

Legislation

Capital Allowances Act 2001

Part 5 Mineral extraction allowances

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Chapter 1 Introduction
Chapter 2 Qualifying expenditure on mineral exploration and access
Chapter 3 Qualifying expenditure on acquiring a mineral asset
Chapter 4 Qualifying expenditure: second-hand assets
Chapter 5 Other kinds of qualifying expenditure
Chapter 5A First-year qualifying expenditure
Chapter 6 Allowances and charges
Chapter 7 Supplementary provisions

Capital Allowances Act 2001
Part 5 Mineral extraction allowances

Part 5 Mineral extraction allowances

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Qualifying expenditure on mineral exploration and access
Chapter 3 Qualifying expenditure on acquiring a mineral asset
Chapter 4 Qualifying expenditure: second-hand assets
Chapter 5 Other kinds of qualifying expenditure
Chapter 5A First-year qualifying expenditure
Chapter 6 Allowances and charges
Chapter 7 Supplementary provisions