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