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Capital Allowances Act 2001

Chapter 2 Qualifying expenditure on mineral exploration and access

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Section 400 Qualifying expenditure on mineral exploration and access
Section 401 Pre-trading exploration expenditure
Section 402 Pre-trading expenditure on plant or machinery

Part 5 Mineral extraction allowances
Chapter 2 Qualifying expenditure on mineral exploration and access

Chapter 2 Qualifying expenditure on mineral exploration and access

From legislation.gov.uk

Contents

Section 400 Qualifying expenditure on mineral exploration and access
Section 401 Pre-trading exploration expenditure
Section 402 Pre-trading expenditure on plant or machinery