Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Capital Allowances Act 2001 section 88
Expenditure incurred pre-1st April 1986
Section 88 sets out how mineral extraction allowances under Part 5 of the Capital Allowances Act 2001 apply to expenditure incurred before 1st April 1986, known as "old expenditure".
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.