398 Relationship between main types of qualifying expenditureU.K.
This
adran has no associated
Nodiadau Esboniadol
Subject to Chapter 4, expenditure on—
(a)the acquisition of, or of rights over, the site of a source of mineral deposits, or
(b)the acquisition of, or of rights over, mineral deposits,
is to be treated as expenditure on acquiring a mineral asset and not as expenditure on mineral exploration and access.