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Official guidance
Capital Allowances Manual

CA50600 · Mineral Extraction Allowance (MEA): Second-hand assets

  • CA50610 · MEA: Second-hand assets: formerly owned by traders
  • CA50620 · MEA: Second-hand assets: restriction of relief
  • CA50630 · MEA: Second-hand assets: assets derived from previous trader
  • CA50640 · MEA: Second-hand assets: expenditure on mineral asset: previous trader
  • CA50650 · MEA: Second-hand assets: expenditure on mineral asset: no previous trader
  • CA50660 · MEA: Second-hand assets: basis of apportionment
  1. Mineral Extraction Allowance (MEA): Contents
  2. Mineral Extraction Allowance (MEA): Second-hand assets: Contents

CA50600 | Mineral Extraction Allowance (MEA): Second-hand assets: Contents

From HM Revenue & Customs · Capital Allowances Manual

Contents6 entries

  1. CA50610MEA: Second-hand assets: formerly owned by traders
  2. CA50620MEA: Second-hand assets: restriction of relief
  3. CA50630MEA: Second-hand assets: assets derived from previous trader
  4. CA50640MEA: Second-hand assets: expenditure on mineral asset: previous trader
  5. CA50650MEA: Second-hand assets: expenditure on mineral asset: no previous trader
  6. CA50660MEA: Second-hand assets: basis of apportionment
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