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).