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