CA50200 | Mineral Extraction Allowance (MEA): Qualifying expenditure: Contents
From HM Revenue & Customs · Capital Allowances Manual
Contents17 entries
- CA50210MEA: Qualifying expenditure: Overview
- CA50220MEA: Qualifying expenditure: Acquisition of mineral deposits and rights
- CA50230MEA: Qualifying expenditure: Exploration and access
- CA50240MEA: Qualifying expenditure: Pre-trading expenditure: on plant and machinery
- CA50250MEA: Qualifying expenditure: Pre-trading expenditure: activities continue
- CA50260MEA: Qualifying expenditure: Pre-trading expenditure: activities cease
- CA50270MEA: Qualifying expenditure: Pre-trading expenditure: deemed trading purpose
- CA50280MEA: Qualifying expenditure: Restoration costs
- CA50290MEA: Qualifying expenditure: Buildings overseas
- CA50300MEA: Qualifying expenditure: Planning permission
- CA50310MEA: Qualifying expenditure: Demolition costs
- CA50320MEA: Qualifying expenditure: Exclusions from relief
- CA50330MEA: Qualifying expenditure: Acquisition of land: restriction of expenditure
- CA50340MEA: Qualifying expenditure: Acquisition of land: District Valuer
- CA50350MEA: Qualifying expenditure: Valuation: land outside the UK
- CA50360MEA: Qualifying expenditure: Valuation: buildings on land in the UK
- CA50370MEA: Qualifying expenditure: Interaction with premium relief