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Legislation

Capital Allowances Act 2001

Chapter 3 Qualifying expenditure on acquiring a mineral asset

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Section 403 Qualifying expenditure on acquiring a mineral asset
Section 404 Exclusion of undeveloped market value of land
Section 405 Qualifying expenditure where buildings or structures cease to be used
Section 406 Reduction where premium relief previously allowed

Part 5 Mineral extraction allowances
Chapter 3 Qualifying expenditure on acquiring a mineral asset

Chapter 3 Qualifying expenditure on acquiring a mineral asset

From legislation.gov.uk

Contents

Section 403 Qualifying expenditure on acquiring a mineral asset
Section 404 Exclusion of undeveloped market value of land
Section 405 Qualifying expenditure where buildings or structures cease to be used
Section 406 Reduction where premium relief previously allowed