; 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 leaseholder of a Thompson Divide lease for— (A) legal fees or related expenses for legal work with respect to a Thompson Divide lease; or (B) any expenses incurred before the issuance of a Thompson Divide lease. (c) Cancellation Effective on relinquishment under this section, and without any additional action by the Secretary, a Thompson Divide lease— (1) shall be permanently cancelled; and (2) shall not be reissued. (d) Conditions (1) Applicable law Except as otherwise provided in this section, each exchange under this section shall be conducted in accordance with— (A) this title; 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 a credit issued under subsection (a) shall be subject to the laws (including regulations) applicable to the payments described in that subsection, to the extent that 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 )