CA50600 - Mineral Extraction Allowance (MEA): Second-hand assets: Contents
| CA50610 | Formerly owned by traders |
| CA50620 | Restriction of relief |
| CA50630 | Assets derived from previous trader |
| CA50640 | Expenditure on mineral asset: previous trader |
| CA50650 | Expenditure on mineral asset: no previous trader |
| CA50660 | Basis of apportionment |
