Capital Allowances Act 2001 (c. 2)

Modifications etc. (not altering text)

C1 S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7

Part 5 U.K. Mineral extraction allowances

Chapter 1 U.K. Introduction

397 Meaning of “mineral asset” U.K.

In this Part “mineral asset” means—

(a) any mineral deposits or land comprising mineral deposits, or

(b) any interest in or right over such deposits or land.