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

CA50210Overview
CA50220Acquisition of mineral deposits and rights
CA50230Exploration and access
CA50240Pre-trading expenditure: on plant and machinery
CA50250Pre-trading expenditure: activities continue
CA50260Pre-trading expenditure: activities cease
CA50270Pre-trading expenditure: deemed trading purpose
CA50280Restoration costs
CA50290Buildings overseas
CA50300Planning permission
CA50310Demolition costs
CA50320Exclusions from relief
CA50330Acquisition of land: restriction of expenditure
CA50340Acquisition of land: District Valuer
CA50350Valuation: land outside the UK
CA50360Valuation: buildings on land in the UK
CA50370Interaction with relief for premiums


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