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Capital Allowances Act 1968

Volume 986: debated on Friday 20 June 1980

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asked the Chancellor of the Exchequer whether he will seek to amend section 51 of the Capital Allowances Act 1968, to permit an allowance to be made against tax in respect of land acquired for the dumping or storage of mineral waste, analogous to the acquisition of mineral-bearing land, for and prior to the examination of minerals.