CA50320 - MEA: QUALIFYING EXPENDITURE: EXCLUSIONS FROM RELIEF CAA01/S399 excludes certain expenditure from qualifying expenditure and lists a number of general exclusions for costs relating

to: * the construction of works to be used mainly for the the subjecting of the raw product to a process, except a process designed for preparing the raw product for use as such (other

capital allowances may be due instead), * buildings provided for occupation by, or for the welfare of, workers, except as provided by CAA01/S415, * construction of a building for use as an

office (unless the expenditure on the part of the building used as an office was less than 10% of the expenditure on the construction of the whole building), * expenditure on the provision