62 Limit on deductions if tenant entitled to mineral extraction allowance
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

62  Limit on deductions if tenant entitled to mineral extraction allowance

(1)     This section applies if the tenant under the taxed lease has become entitled, in respect of expenditure on the acquisition of an interest in the land subject to the taxed lease, to an allowance for a

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