OT26200 - Capital Allowances - Mineral Extraction Allowance - Contents
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Introduction |
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Interaction with other types of Capital Allowances |
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First-Year Allowances for Ring Fence Mineral Exploration & Access |
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Rates of Writing Down Allowances |
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Acquisition of a mineral asset owned by a previous trader (Second hand assets) |
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Acquisition of an oil licence from a non-trader |
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Acquisition of other assets from non-traders |
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Limitations on qualifying expenditure on second hand assets |
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Definition of Mineral Asset |
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Definition of mineral exploration and access |
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Qualifying and non-qualifying expenditure |
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Qualifying expenditure in oil trades |
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Restrictions on qualifying expenditure |
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Disposal events and disposal values |
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Balancing allowances and charges |
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Pre-trading expenditure |
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Migration to UK residence |
