SCHEDULES
SCHEDULE 21First-year allowances for expenditure wholly for a ring fence trade
Part 2Mineral extraction allowances
8Introductory
Part 5 of the Capital Allowances Act 2001 (c. 2) (mineral extraction allowances) is amended as follows.
Part 5 of the Capital Allowances Act 2001 (c. 2) (mineral extraction allowances) is amended as follows.