{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-396",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-396.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/396",
  "kind": "section",
  "number": "396",
  "heading": "Meaning of “mineral exploration and access”",
  "text": "(1) In this Part “mineral exploration and access” means—\n(a) searching for or discovering and testing the mineral deposits of a source, or\n(b) winning access to such deposits.\n(2) Expenditure on seeking planning permission necessary to enable—\n(a) mineral exploration and access to be undertaken at any place, or\n(b) any mineral deposits to be worked,\nis treated as expenditure on mineral exploration and access and not as expenditure on acquiring a mineral asset.\n(3) “Seeking planning permission” includes pursuing an appeal against a refusal to grant planning permission.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 396(2) substituted (with effect in accordance with s. 68(4) of the amending Act) by Finance Act 2014 (c. 26), s. 68(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/396",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}