B3.408 Mineral Extraction—Buildings Outside The UK

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Commentary

Business tax

The meaning of qualifying expenditure for mineral extraction allowances is extended to contributions of capital sums made by a person carrying on a mineral extraction trade outside the UK to the cost of certain buildings and works¹.

However, such expenditure is only qualifying expenditure

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B3.408 Mineral extraction—buildings outside the UK

Business tax

I4.265 Lifetime transfers reported late

B3.340A Hire purchase of plant and machinery and similar contracts

I3.367 Fall in value relief—changes in interests in land

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

C1.106A Annual exempt amount

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

I8.335 Valuation on death of partner in service

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

E6.324H Nominated income and gains and the ordering rules

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

D6.711 Liquidation—capital gains implications

B2.472 Tax and tax-related expenditure

D4.412 CFCs—excluded territories exemption

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B3.408 Mineral extraction—buildings outside the UK

Business tax

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