»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp main conditions for relief are as follows:

• »Ê¹ÚÌåÓýapp person carries on a trade of mineral extraction (as defined in CAA01/S394 - see CA50110 and CA50120), and
• »Ê¹ÚÌåÓýapp expenditure is incurred for the purposes of that trade, and
• »Ê¹ÚÌåÓýapp expenditure is qualifying expenditure within CAA01/S395 (see CA50200 onwards).