For updates affecting this Division please see Part B0 Updates
Capital allowances of mineral extraction trades
B3.401 Mineral extraction allowances—overview
Capital allowances are due to a person who carries on a mineral extraction trade and incurs qualifying expenditure1. All allowances and charges are given effect in calculating the profits of the mineral extraction trade,
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:50