s 541 Mineral extraction
(1) This section is about contribution allowances under Part 5 and applies if— (a) the general conditions for contribution allowances are met, and (b) C’s contribution is made for the purposes of a trade carried on, or to be carried on, by C. (2) C is to be treated for the purposes of allowances under Part 5 as if— (a) the contribution were expenditure incurred by C on the provision, for the purposes of C’s trade, of an asset similar to that provided by means of C’s contribution, and (b) the asset were at all material times in use for the purposes of C’s trade.