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HMRC internal manual

Capital Allowances Manual

Capital allowances manual: changes 21 October 2014

Below are details of the amendments that were published on 21 October 2014 (see the update index for all updates)

Page Details of update  
CA50110 Indicates where to find other guidance in the Oil Taxation Manual  
CA50120 Clarifies definition of a “mineral extraction trade” and “mineral deposits” for MEAs  
CA50300 Clarifies guidance on the cost of planning permission and MEAs  
CA50320 Clarifies guidance on exclusions from relief for MEAs  
CA50910 Update to head office contact details  
CA50920 Update to head office contact details