Part 5

Mineral extraction allowances
Chapter 1

Introduction

Meaning of “mineral asset”
397
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.
S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7