SolvedCA10030 | Abbreviations used
From HM Revenue & Customs · Capital Allowances Manual
| AIA | Annual investment allowance |
|---|---|
| BPRA | Business premises renovation allowance |
| CAA01 | Capital Allowances Act 2001 |
| CT | Corporation tax |
| CTA09 | Corporation Tax Act 2009 |
| CTA10 | Corporation Tax Act 2010 |
| FYA | First year allowance |
| IA | Initial allowance |
| IBA | Industrial buildings allowance (withdrawn but IBA rules are referenced in PMA and dredging allowance legislation) |
| IT | Income tax |
| ITA | Income tax act 2007 |
| ITEPA03 | Income tax (Earnings and Pensions) Act 2003 |
| ITTOIA | Income Tax (Trading and Other Income) Act 2005 |
| MEA | Mineral extraction allowance |
| P&M | Plant and machinery |
| PMA | Plant and machinery allowance |
| R&D | Research and development |
| RDA | Research and development allowance |
| SBA | Structures and buildings allowance |
| SME | Small or medium-sized enterprise |
| TCGA | Taxation of Chargeable Gains Act 1992 |
| UK | United Kingdom |
| VAT | Value added tax |
| WDA | Writing down allowance |