# Capital Allowances Act 2001, Section 397: Meaning of “mineral asset”


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.

---
Source: https://www.legislation.gov.uk/ukpga/2001/2/section/397 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-397
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.