Part 5 Mineral extraction allowances
Chapter 1 Introduction
396 Meaning of “mineral exploration and access”
1
In this Part “mineral exploration and access” means—
a
searching for or discovering and testing the mineral deposits of a source, or
b
winning access to such deposits.
2
Expenditure on seeking planning permission necessary to enable—
a
mineral exploration and access to be undertaken at any place, or
b
any mineral deposits to be worked,
is treated as expenditure on mineral exploration and access F1and not as expenditure on acquiring a mineral asset.
3
“Seeking planning permission” includes pursuing an appeal against a refusal to grant planning permission.