160 Expenditure treated as incurred for purposes of mineral extraction tradeU.K.
This
adran has no associated
Nodiadau Esboniadol
For the purposes of this Part, expenditure incurred by a person—
(a)on the provision of plant or machinery for mineral exploration and access, and
(b)in connection with a mineral extraction trade carried on by him,
is to be treated as incurred for the purposes of that trade.