qualifying plant expenditure In these Rules, unless the context otherwise requires, "qualifying plant expenditure" means capital expenditure incurred on an improved hydrocarbon recovery technique for the purpose of extracting additional, or accelerated recovery of natural gas out of subsurface reservoirs, or both, by the applications of external energy. PU(A) 303/2003 - PETROLEUM (INCOME TAX) (QUALIFYING PLANT ALLOWANCES) (SECONDARY GAS RECOVERY) RULES 2003 2. Interpretation.
qualifying plant expenditure For the purposes of these Rules, "qualifying plant expenditure" means capital expenditure incurred under paragraph 2 of Schedule 3 to the Act. PU(A) 349/2003 - INCOME TAX (ACCELERATED CAPITAL ALLOWANCE) (CONSERVATION OF ENERGY) RULES 2003 2. Interpretation.
qualifying plant expenditure In these Rules, unless the context otherwise requires, "qualifying plant expenditure" means capital expenditure incurred on the cost of provision of computer software, either the software system or software package. PU(A) 272/1999 - INCOME TAX (QUALIFYING PLANT ALLOWANCES) (COST OF PROVISION OF COMPUTER SOFTWARE) RULES 1999 2. Interpretation.