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Income Tax (Trading and Other Income) Act 2005
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161Mineral exploration and accessU.K.
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adran has no associated
Nodiadau Esboniadol
(1)This section applies for the purpose of calculating the profits of a trade if—
(a)the person carrying on the trade incurs expenditure on mineral exploration and access in an area or group of sands, and
(b)the presence of mineral deposits in commercial quantities has already been established in that area or group of sands.
(2)A deduction is allowed for the expenditure only if a deduction would have been allowed for it if the presence of mineral deposits in commercial quantities had not already been established in that area or group of sands.
(3)In this section “mineral exploration and access” has the same meaning as in Part 5 of CAA 2001 (see section 396(1) of that Act).
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