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Capital Allowances Act 2001
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Point in time view as at 22/03/2001.
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There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 428.
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428 Ceasing to work mineral depositsU.K.
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Nodiadau Esboniadol
(1)A person’s entitlement to an allowance for a chargeable period is to a balancing allowance if—
(a)in that chargeable period he permanently ceases to work particular mineral deposits, and
(b)the qualifying expenditure is expenditure incurred—
(i)on mineral exploration and access relating solely to those deposits, or
(ii)on acquiring a mineral asset consisting of those deposits or part of them.
(2)If the person carrying on the mineral extraction trade is entitled to two or more mineral assets which at any time were—
(a)comprised in a single mineral asset, or
(b)otherwise derived from a single mineral asset,
subsection (1) does not apply until such time as the person permanently ceases to work the deposits comprised in all the mineral assets concerned taken together.
(3)For the purposes of subsection (2), if a mineral asset relates to, but does not actually consist of, mineral deposits, the deposits to which the asset relates are to be treated as comprised in the asset.
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