Direct Tax Acts, Finance Act 2022
Chapter 1
Taxation of profits of certain mines
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; F(TA)A15 s37(9...
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.