Commentary on Sections Glossary Structure of this Part Overview
1475.This Chapter deals with giving effect to allowances and charges and other matters.
1476.Section 432 sets out how allowances and charges are given effect for the mineral extraction trade.
1477.Section 433 gives relief for demolition costs in certain cases.
1478.Section 434 deals with when expenditure actually incurred before the trade starts is to be treated as incurred in this Part.
1479.Section 435 treats this Part as applying to shares in assets as it applies to parts of assets.
1480.Section 436 defines some terms used in this Part.