Direct Tax Acts, Finance Act 2022
682 Marginal mine allowance
F(TPCM)A74 s10; CTA76 s140(1), s164, Sch2 PtI par38 and Sch3 PtII; FA08 s141 and Sch8
(1) In this section, “marginal mine” means a qualifying mine in respect of which ...
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