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Legislation

Capital Allowances Act 2001

Crossheading Assets reflecting expenditure on mineral exploration and access

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Section 407 Acquisition of mineral asset owned by previous trader
Section 408 Acquisition of oil licence from non-trader
Section 409 Acquisition of other assets from non-traders

Chapter 4 Qualifying expenditure: second-hand assets
Crossheading Assets reflecting expenditure on mineral exploration and access

Crossheading Assets reflecting expenditure on mineral exploration and access

From legislation.gov.uk

Contents

Section 407 Acquisition of mineral asset owned by previous trader
Section 408 Acquisition of oil licence from non-trader
Section 409 Acquisition of other assets from non-traders