428 Ceasing to work mineral deposits
Capital Allowances Act 2001 (2001 c 2) | Legislation

428  Ceasing to work mineral deposits

(1)     A person's entitlement to an allowance for a chargeable period is to a balancing allowance if—

(a)     in that chargeable period he permanently ceases to work particular mineral deposits, and

(b)     the qualifying expenditure

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