Part 5

Mineral extraction allowances
Chapter 1

Introduction

Expenditure excluded from being qualifying expenditure
399
1
Expenditure on the provision of plant or machinery is not qualifying expenditure except as provided by section 402 (pre-trading expenditure on plant or machinery).
2
Expenditure on works constructed wholly or mainly for subjecting the raw product of a source to any process is not qualifying expenditure, unless the process is designed for preparing the raw product for use as such.
3
Expenditure on buildings or structures provided for occupation by, or for the welfare of, workers is not qualifying expenditure except as provided by section 415.
4
Expenditure on a building is not qualifying expenditure if the whole of the building was constructed for use as an office.
5
Subsection (6) applies if part of a building or structure has been constructed for use as an office.
6
The expenditure on the office part is not qualifying expenditure if it was more than 10% of the capital expenditure incurred on the construction of the whole.