415 Contribution to buildings or works for benefit of employees abroad
Capital Allowances Act 2001 (2001 c 2) | Legislation

415  Contribution to buildings or works for benefit of employees abroad

(1)     Subject to subsection (3), expenditure is qualifying expenditure if—

(a)     it is incurred by a person carrying on a mineral extraction trade outside the United Kingdom and for the purposes of that trade,

(b)     it is a contribution consisting of a

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