Direct Tax Acts, Finance Act 2022
679 Exploration expenditure
F(TPCM)A74 s7A; FA90 s39(d); FA03 s41(1)
(1) (a) In this section –
“exploration company” means a company, the business of which for the time being consists primarily o...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.