CA50100 | Mineral Extraction Allowance (MEA): Scope of Relief: ContentsFrom HM Revenue & Customs · Capital Allowances ManualDetailsContents4 entriesCA50110MEA: Scope of Relief: Mineral extraction activities includedCA50120MEA: Scope of Relief: What is a “mineral extraction trade” ?CA50130MEA: Scope of Relief: Commencement of tradingCA50140MEA: Scope of Relief: Main conditions for reliefNext