Direct Tax Acts, Finance (No. 2) Act 2023
676 Expenditure incurred by person not engaged in trade of mining
F(TPCM)A74 s5; CTA76 s21(1) and Sch1 par67
(1) Where –
(a) a person incurs exploration expenditure which results in the finding ...
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.