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

HMRC internal manual

Capital Allowances Manual

HM Revenue & Customs
, see all updates

MEA: Reference to Head Office: oil licences

CAA01/S408 and CAA01/S410 contain rules for expenditure on UK licences granted under the relevant Petroleum Acts.

CTIS (Capital Allowances) deals with these provisions and all relevant cases should be sent there.