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Capital Allowances Act 2001
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396Meaning of “mineral exploration and access”
This section has no associated Explanatory Notes
(1)In this Part “mineral exploration and access” means—
(a)searching for or discovering and testing the mineral deposits of a source, or
(b)winning access to such deposits.
(2)Expenditure on seeking planning permission necessary to enable—
(a)mineral exploration and access to be undertaken at any place, or
(b)any mineral deposits to be worked,
is treated as expenditure on mineral exploration and access if planning permission is not granted.
(3)“Seeking planning permission” includes pursuing an appeal against a refusal to grant planning permission.
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