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CA50210 | MEA: Qualifying expenditure: Overview

From HM Revenue & Customs · Capital Allowances Manual

The types of expenditure qualifying for relief under the MEA code include:

  • The acquisition of mineral deposits and rights.

  • Exploration and development expenditure.

  • Restoration costs.

  • Certain pre-trading expenditure.

  • Planning permission.

CAA01/S395 sets out the main categories of expenditure that qualify.