CA50140 - MEA: Scope of Relief: Main conditions for relief

The main conditions for relief are as follows:

  • The person carries on a trade of mineral extraction (as defined in CAA01/S394 - see CA50110 and CA50120), and
  • The expenditure is incurred for the purposes of that trade, and
  • The expenditure is qualifying expenditure within CAA01/S395 (see CA50200 onwards).