[240CA Unrelieved qualifying expenditure: Part 5 of CAA 2001]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[240CA  Unrelieved qualifying expenditure: Part 5 of CAA 2001]

[(1)     This section applies if a person carrying on a mineral extraction trade enters the cash basis for a tax year (“the current tax year”).

(2)     But this section does

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