# Capital Allowances Act 2001, Section 431: Discontinuance of trade


A person’s entitlement to an allowance for a chargeable period is to a balancing allowance if in that chargeable period the mineral extraction trade is permanently discontinued.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/431 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-431
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.