Chapter CA50300
| Published date | 16 April 2016 |
| Record Number | CA50300 |
The costs of seeking planning permission (whether successful or not), where that permission is to enable either mineral extraction or access to be undertaken, or deposits to be worked are treated as expenditure on mineral exploration and access (CAA01/S396 (2)) and so qualify for a writing down allowance at 25% (CAA01/S418 (1)(b)).
Expenditure incurred prior to 17 Jul 2014 (FA14/S68)...
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