Yn ddilys o 19/03/1997
91C Mineral exploration and access.U.K.
Where—
(a)a person carrying on a trade incurs expenditure on mineral exploration and access as defined in section 121(1) of the M1Capital Allowances Act 1990 in an area or group of sands in which the presence of mineral deposits in commercial quantities has already been established, and
(b)if the presence in that area or group of sands of mineral deposits in commercial quantities had not already been established, that expenditure would not have been allowed to be deducted in computing the profits or gains of the trade for the purposes of tax,
that expenditure shall not be so deducted.