(4)The following expenditure shall be excluded from the expenditure referred to in sub-section (2):––(a)any expenditure on the acquisition of the site of the source of any mineral or group of associated minerals referred to in the said sub-section or of any rights in or over such site; or(b)any expenditure on the acquisition of the deposits of such mineral or group of associated minerals or of any rights in or over such deposits; or(c)any expenditure of a capital nature in respect of any building, machinery, plant or furniture for which allowance by way of depreciation is admissible under section 33.
