CA50400 - Mineral Extraction Allowance (MEA): Allowances and charges: Contents

1. CA50410

   How allowances are given
2. CA50420

   Disposal receipts - general
3. CA50430

   Disposal receipts - non trade use
4. CA50440

   Disposal receipts - limitation on disposal value
5. CA50450

   Balancing charges
6. CA50460

   Balancing allowances - continuation of trade
7. CA50470

   Balancing allowances - disposals and part disposals
8. CA50480

   Balancing allowances - pre-trading expenditure
9. CA50490

   Balancing allowances - exploration and access
10. CA50500

    Balancing allowances - assets destroyed or dismantled
11. CA50510

    Balancing allowances - apportionment of expenditure