§
Resolved,
That provision may be made about the deduction of expenditure incurred on mineral exploration and access (as defined in section 121(1) of the Capital Allowances Act 1990) in computing the profits or gains of a trade.
§
Resolved,
That provision may be made about the deduction of expenditure incurred on mineral exploration and access (as defined in section 121(1) of the Capital Allowances Act 1990) in computing the profits or gains of a trade.