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Capital Allowances Act 1990 (repealed)

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Changes over time for: Section 102

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Version Superseded: 01/04/2001

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Point in time view as at 31/07/1997. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Capital Allowances Act 1990 (repealed), Section 102. Help about Changes to Legislation

102 Treatment of qualifying expenditure on mineral exploration and access.U.K.

For the purposes of this Chapter, where a person is carrying on a trade of mineral extraction, qualifying expenditure incurred by him in connection with that trade (whether before or after the trade begins to be carried on) on mineral exploration and access shall be taken to be incurred for the purposes of the trade.

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