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Legislation
Capital Allowances Act 2001

Crossheading Expenditure connected with mineral extraction trades

  • Section 159 Meaning of “mineral extraction trade” etc.
  • Section 160 Expenditure treated as incurred for purposes of mineral extraction trade
  • Section 161 Pre-trading expenditure on mineral exploration and access
  1. Expenditure connected with mineral extraction trades
  2. Meaning of “mineral extraction trade” etc.

Section 159 | Meaning of “mineral extraction trade” etc.

From legislation.gov.uk

In this Chapter— “mineral extraction trade”, and “mineral exploration and access” have the same meaning as in Part 5 (mineral extraction allowances).

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