Part 5 Mineral extraction allowances
Chapter 1 Introduction
398 Relationship between main types of qualifying expenditure
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.