414 Expenditure on works likely to become valueless
Capital Allowances Act 2001 (2001 c 2) | Legislation

Chapter 5
Other Kinds of Qualifying Expenditure

414  Expenditure on works likely to become valueless

(1)     Expenditure is qualifying expenditure if—

(a)     it is capital expenditure on constructing works in connection with the working of a source of mineral deposits,

(b)

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