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Official guidance
Capital Allowances Manual

CA50400 · Mineral Extraction Allowance (MEA): Allowances and charges

  • CA50410 · MEA: Allowances and charges: How allowances are given
  • CA50420 · MEA: Allowances and charges: Disposal receipts: general
  • CA50430 · MEA: Allowances and charges: Disposal receipts: non trade use
  • CA50440 · MEA: Allowances and charges: Disposal receipts: limitation on disposal value
  • CA50450 · MEA: Allowances and charges: Balancing charges
  • CA50460 · MEA: Allowances and charges: Balancing allowances: continuation of trade
  • CA50470 · MEA: Allowances and charges: Balancing allowances: disposals and part disposals
  • CA50480 · MEA: Allowances and charges: Balancing allowances: pre-trading expenditure
  • CA50490 · MEA: Allowances and charges: Balancing allowances: exploration and access
  • CA50500 · MEA: Allowances and charges: Balancing allowances: assets destroyed or dismantled
  • CA50510 · MEA: Allowances and charges: Balancing allowances: apportionment of expenditure
  1. Mineral Extraction Allowance (MEA): Contents
  2. Mineral Extraction Allowance (MEA): Allowances and charges: Contents

CA50400 | Mineral Extraction Allowance (MEA): Allowances and charges: Contents

From HM Revenue & Customs · Capital Allowances Manual

Contents11 entries

  1. CA50410MEA: Allowances and charges: How allowances are given
  2. CA50420MEA: Allowances and charges: Disposal receipts: general
  3. CA50430MEA: Allowances and charges: Disposal receipts: non trade use
  4. CA50440MEA: Allowances and charges: Disposal receipts: limitation on disposal value
  5. CA50450MEA: Allowances and charges: Balancing charges
  6. CA50460MEA: Allowances and charges: Balancing allowances: continuation of trade
  7. CA50470MEA: Allowances and charges: Balancing allowances: disposals and part disposals
  8. CA50480MEA: Allowances and charges: Balancing allowances: pre-trading expenditure
  9. CA50490MEA: Allowances and charges: Balancing allowances: exploration and access
  10. CA50500MEA: Allowances and charges: Balancing allowances: assets destroyed or dismantled
  11. CA50510MEA: Allowances and charges: Balancing allowances: apportionment of expenditure
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