{
  "url": "https://openlegislation.uk/finance-act-2014/section-68",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-68.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/68",
  "kind": "section",
  "number": "68",
  "heading": "Mineral extraction allowances: expenditure on planning permission",
  "text": "(1) Part 5 of CAA 2001 (mineral extraction allowances) is amended as follows.\n(2) In section 396 (meaning of “mineral exploration and access”), in subsection (2) for “if planning permission is not granted” substitute “ and not as expenditure on acquiring a mineral asset ”.\n(3) In section 398 (relationship between main types of qualifying expenditure), after “Subject to” insert “ section 396(2) and ”.\n(4) The amendments made by this section have effect in relation to expenditure incurred on or after the day on which this Act is passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/68",
    "retrieved_at": "2026-10-28T17:01:45.159579+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}