CA50320 - MEA: Qualifying expenditure:
Exclusions from relief
CAA01/S399 lists a number of general exclusions from qualifying
expenditure costs relating to:
- the construction of works to be used
mainly for the the subjecting of the raw product to a process,
except a process designed for preparing the raw product for use as
such (other capital allowances may be due instead),
- buildings provided for occupation by, or
for the welfare of, workers, except as provided by CAA01/S415,
- construction of a building for use as an
office (unless the expenditure on the part of the building used as
an office was less than 10% of the expenditure on the construction
of the whole building),
- expenditure on the provision of plant and
machinery, except as provided by CAA01/S402.
Note that no industrial buildings allowance can be given for any
expenditure if an allowance can be made under the MEA code.
