Qualifying expenditure: second-hand assets Qualifying expenditure: second-hand assets

1. 85Claims before 26th November 1996 in respect of acquisition of mineral asset owned by previous trader
2. 86Acquisition of oil licence from non-trader before 13th September 1995
3. 87Restrictions on qualifying expenditure in case of UK oil licence and certain other assets inapplicable for expenditure pre-16th July 1985
4. 88Expenditure incurred pre-1st April 1986