Capital Allowances Act 2001 s 398

s 398 Relationship between main types of qualifying expenditure

Subject to section 396(2) and Chapter 4, expenditure on— (a) the acquisition of, or of rights over, the site of a source of mineral deposits, or (b) the acquisition of, or of rights over, mineral deposits, is to be treated as expenditure on acquiring a mineral asset and not as expenditure on mineral exploration and access.

Read this section in the full act → · Open its part →

Read the official text ↗

Contains public sector information licensed under the Open Government Licence v3.0.

What to look at next

Capital Allowances Act 2001, full textChapter navigation and full text, so you can read this section in contextLegislation of this jurisdiction UK Legislation by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Taiwan statutes, one section per pageEach section with its legislative reasoning, common questions and citing judgmentsTaiwan statute sections