{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-398",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-398.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/398",
  "kind": "section",
  "number": "398",
  "heading": "Relationship between main types of qualifying expenditure",
  "text": "Subject to section 396(2) and Chapter 4, expenditure on—\n(a) the acquisition of, or of rights over, the site of a source of mineral deposits, or\n(b) the acquisition of, or of rights over, mineral deposits,\nis to be treated as expenditure on acquiring a mineral asset and not as expenditure on mineral exploration and access.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 398 inserted (with effect in accordance with s. 68(4) of the amending Act) by Finance Act 2014 (c. 26), s. 68(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/398",
    "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."
}