http://www.legislation.gov.uk/id/ukpga/2001/2

Part 5 Mineral extraction allowances

Chapter 7 Supplementary provisions

435 Shares in assets

(1)

This Part applies in relation to a share in an asset as it applies (under section 571) in relation to a part of an asset.

(2)

For the purposes of those provisions, a share in an asset is treated as used for the purposes of a trade so long as, and only so long as, the asset is used for the purposes of the trade.