Direct Tax Acts, Finance Act 2014
670 Mine development allowance
ITA67 s245; CTA76 s21(1) and Sch1 par10; FA80 s17(3); FA96 s132(2) and Sch5 PtII; FA08 s137 and Sch6
(1) In this section –
“mine” means a mine operated for the purp...
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