CA50200 - Mineral Extraction Allowance (MEA): Qualifying expenditure: Contents

  1. CA50210
    Overview
  2. CA50220
    Acquisition of mineral deposits and rights
  3. CA50230
    Exploration and access
  4. CA50240
    Pre-trading expenditure - on plant and machinery
  5. CA50250
    Pre-trading expenditure - activities continue
  6. CA50260
    Pre-trading expenditure - activities cease
  7. CA50270
    Pre-trading expenditure - deemed trading purpose
  8. CA50280
    Restoration costs
  9. CA50290
    Buildings overseas
  10. CA50300
    Planning permission
  11. CA50310
    Demolition costs
  12. CA50320
    Exclusions from relief
  13. CA50330
    Acquisition of land - restriction of expenditure
  14. CA50340
    Acquisition of land - District Valuer
  15. CA50350
    Valuation - land outside the UK
  16. CA50360
    Valuation - buildings on land in the UK
  17. CA50370
    Interaction with relief for premiums