http://www.legislation.gov.uk/ukpga/1990/1/section/102/enactedCapital Allowances Act 1990Motor sportsKing's Printer of Acts of Parliament2021-08-02Part IVMineral ExtractionChapter IAllowances and Charges
102Treatment of qualifying expenditure on mineral exploration and access

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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<heading>Mineral Extraction</heading>
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<heading>Allowances and Charges</heading>
<section eId="section-102">
<num>102</num>
<heading>Treatment of qualifying expenditure on mineral exploration and access</heading>
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<p>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.</p>
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