[419A Unrelieved qualifying expenditure: entry to cash basis]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[419A  Unrelieved qualifying expenditure: entry to cash basis]

[(1)     If a person carrying on a mineral extraction trade enters the cash basis for a tax year, for the purpose of determining the person's unrelieved qualifying expenditure for the chargeable period ending [in the tax year (or, if

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