; and (B) require the approval of the Secretary. (2) Exclusion The amount of a credit issued under subsection (a) shall not include any expenses paid by the holder of a South Thompson Divide Lease for legal fees or related expenses for legal work with respect to a South Thompson Divide Lease. (d) Cancellation The South Thompson Divide Leases, on relinquishment and without further action by the Secretary, shall— (1) be permanently cancelled; and (2) not be reissued. (e) Conditions (1) Applicable law Except as otherwise provided in this section, the exchange under this section shall be conducted in accordance with— (A) this Act; and (B) other applicable laws (including regulations). (2) Acceptance of credits The Secretary shall accept credits issued under subsection (a) in the same manner as cash for the payments described in that subsection. (3) Applicability The use of the credits issued under subsection (a) shall be subject to the laws (including regulations) applicable to the payments described in that subsection, to the extent the laws are consistent with this section. (4) Treatment of credits All amounts in the form of credits issued under subsection (a) accepted by the Secretary shall be considered to be amounts received for the purposes of— (A) section 35 of the Mineral Leasing Act ( 30 U.S.C. 191 )