CA50120 - MEA: Scope of Relief: What is a 바카라 사이트渕ineral extraction trade바카라 사이트� ?
Allowances are available under CAA01/S394 (1) if a person 바카라 사이트渃arries on a mineral extraction trade and incurs qualifying expenditure바카라 사이트�.
A 바카라 사이트渕ineral extraction trade바카라 사이트� is defined in CAA01/S394 (2) as a trade that consists of or includes the working of a source of mineral deposits but only to the extent that the profits or gains from the trade are, or would be chargeable to tax.
CAA01/S394 (3) defines 바카라 사이트渕ineral deposits바카라 사이트� to include 바카라 사이트渁ny natural deposits capable of being lifted or extracted from the earth바카라 사이트�, and confirms that 바카라 사이트済eothermal energy바카라 사이트� is to be treated as a natural deposit for this purpose. All references to mineral deposits in the MEA legislation are to mineral deposits of a wasting nature (CAA/S394(4)).
바카라 사이트淪ource of mineral deposits바카라 사이트� includes a mine, an oil well and a geothermal energy source (CAA01/S394 (5)).