64 Limit on deductions if tenant entitled to mineral extraction allowance
Corporation Tax Act 2009 (2009 c 4) | Legislation

64  Limit on deductions if tenant entitled to mineral extraction allowance

(1)     This section applies if the tenant under the taxed lease has become entitled, in respect of expenditure on the acquisition of an interest in the land subject to the taxed lease, to an allowance for an

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