OT26300 - Capital allowances - mineral extraction allowance: contents

1. OT26301

   Introduction
2. OT26305

   Interaction with Other types of Capital Allowances
3. OT26310

   First-Year Allowances for Ring Fence Mineral Exploration & Access
4. OT26315

   Rates of writing down Allowances
5. OT26320

   Acquisition of a mineral asset owned by a previous trader
6. OT26325

   Acquisition of an oil licence from a non-trader
7. OT26330

   Acquisition of other assets from non-traders
8. OT26335

   Limitations on qualifying expenditure on second-hand assets
9. OT26340

   Definition of Mineral Asset
10. OT26345

    Definition of mineral exploration and access
11. OT26350

    Qualifying and non-qualifying expenditure
12. OT26355

    Qualifying expenditure in oil trades
13. OT26360

    Restrictions on qualifying expenditure
14. OT26370

    Disposal events and disposal values
15. OT26380

    Balancing allowances and charges
16. OT26390

    Pre-trading expenditure
17. OT26395

    Migration to UK residence