Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Allowances Manual

From
HM Revenue & Customs
Updated
, see all updates

MEA: Reference to Head Office: general advice

Where advice is needed on interpretation of the statute the case should be submitted to:

 

CTIS (Capital Allowances)

Third floor,

100 Parliament Street

London

SW1A 2BQ

 

CTIS (Capital Allowances) must be consulted before any appeal concerning MEA, or related matters, is heard by any tribunal.