Mineral extraction trades Finance leases and loans, expenditure taken into accountLegislation/Regulatory – CTA2010 s. 918, 919 ; ITA2007 s. 614BS, 614BT Loss relief restrictionsCommentary – 1.3.11 Loss relief, claim periodLegislation/Regulatory – CTA2010 s. 43 HMRC Guidance – CTM04580 National Insurance relief (Class 4)Commentary – 1.4
Finance leases and loans, expenditure taken into accountLegislation/Regulatory – CTA2010 s. 918, 919 ; ITA2007 s. 614BS, 614BT Loss relief restrictionsCommentary – 1.3.11 Loss relief, claim periodLegislation/Regulatory – CTA2010 s. 43 HMRC Guidance – CTM04580 National Insurance relief (Class 4)Commentary – 1.4
