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Contents

Legislation
Capital Allowances Act 2001

Chapter 1 Introduction

  • Section 394 Mineral extraction allowances
  • Section 395 Qualifying expenditure
  • Section 396 Meaning of “mineral exploration and access”
  • Section 397 Meaning of “mineral asset”
  • Section 398 Relationship between main types of qualifying expenditure
  • Section 399 Expenditure excluded from being qualifying expenditure
  1. Chapter 1 · Introduction
  2. Meaning of “mineral asset”

Section 397 | Meaning of “mineral asset”

From legislation.gov.uk

In this Part “mineral asset” means—

(a)any mineral deposits or land comprising mineral deposits, or

(b)any interest in or right over such deposits or land.

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