Chapter II Qualifying ExpenditureF1
Repealed
- 105General provisions.
- 106Pre-trading expenditure on machinery or plant which is sold etc.
- 107Pre-trading exploration expenditure.
- 108Contributions by mining concerns to public services etc. outside the United Kingdom.
- 109Restoration expenditure.
Annotations
Textual amendments
- F1
Act repealed (1.4.2001 for corporation tax purposes and 6.4.2001 for income tax purposes) by Capital Allowances Act 2001 (c. 2), Sch. 4 (with Sch. 3 Pt. 1)