# Capital Allowances Act 2001, Section 398: Relationship between main types of qualifying expenditure

Extent: E+W+S+N.I.

Subject to section 396(2) and 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.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/398 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-398
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.