- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (19/04/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Capital Allowances Act 1990 (repealed)
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Rhagor o Adnoddau
Changes over time for: Section 63
Version Superseded: 05/04/1994
Alternative versions:
- 01/02/1991- Amendment
- 19/04/1991
Point in time - 05/04/1994- Amendment
- 01/04/2001- Amendment
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Point in time view as at 19/04/1991. This version of this provision has been superseded.
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63 Mineral extraction.U.K.
(1)In any case where—
(a)expenditure is incurred by any person on the provision of machinery or plant for the purposes of mineral exploration and access, and
(b)that expenditure is so incurred before the first day on which that person begins to carry on a trade of mineral extraction, and
(c)on that first day the machinery or plant belongs to him, and does not fall within section 106(1)(d),
that person shall be treated for the purposes of this Part as if he had sold the machinery or plant immediately before that first day and had on that first day incurred capital expenditure on the provision of the machinery or plant wholly and exclusively for the purposes of the trade, being expenditure equal to the expenditure incurred (or, where there has been an actual previous sale and re-acquisition, last incurred) as mentioned in paragraph (a) above.
(2)Subsection (1) above shall not apply where the expenditure was incurred by any person before 1st April 1986 on mineral exploration and access and the mineral exploration and access at the source in question had ceased before that person begins to carry on a trade of mineral extraction.
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