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Contents

Legislation

Capital Allowances Act 2001

Chapter 1 Introduction

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Section 394 Mineral extraction allowances
Section 395 Qualifying expenditure
Section 396 Meaning of “mineral exploration and access”
Section 397 Meaning of “mineral asset”
Section 398 Relationship between main types of qualifying expenditure
Section 399 Expenditure excluded from being qualifying expenditure

Part 5 Mineral extraction allowances
Chapter 1 Introduction

Chapter 1 Introduction

From legislation.gov.uk

Contents

Section 394 Mineral extraction allowances
Section 395 Qualifying expenditure
Section 396 Meaning of “mineral exploration and access”
Section 397 Meaning of “mineral asset”
Section 398 Relationship between main types of qualifying expenditure
Section 399 Expenditure excluded from being qualifying expenditure