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Capital Allowances Act 2001
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452Know-how allowances
This section has no associated Explanatory Notes
(1)Allowances are available under this Part if a person incurs qualifying expenditure on the acquisition of know-how.
(2)In this Part “know-how” means any industrial information or techniques likely to assist in—
(a)manufacturing or processing goods or materials,
(b)working a source of mineral deposits (including searching for, discovering or testing mineral deposits or obtaining access to them), or
(c)carrying out any agricultural, forestry or fishing operations.
(3)In subsection (2)(b)—
(a)“mineral deposits” includes any natural deposits capable of being lifted or extracted from the earth and for this purpose geothermal energy is to be treated as a natural deposit, and
(b)“source of mineral deposits” includes a mine, an oil well and a source of geothermal energy.
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