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CA20000 | Plant and Machinery Allowances (PMA): contents

From HM Revenue & Customs · Capital Allowances Manual

Contents23 entries

  1. CA20005Plant and Machinery Allowances (PMA): introduction: contents
  2. CA21000Plant and Machinery Allowances (PMA): meaning of plant and machinery: contents
  3. CA22000Plant and Machinery Allowances (PMA): buildings and structures: contents
  4. CA23000Plant and Machinery Allowances (PMA): qualifying expenditure: contents
  5. CA23080PMA: Qualifying expenditure: Annual Investment Allowance (AIA) qualifying expenditure: contents
  6. CA23100Plant and Machinery Allowance (PMA): First Year Allowance (FYA): contents
  7. CA23200PMA: Writing down allowances (WDA) & balancing adjustments: Contents
  8. CA23300Plant and Machinery Allowances (PMA): hire purchase: contents
  9. CA23400PMA: Computer software: Contents
  10. CA23500Plant and Machinery Allowances (PMA): cars: contents
  11. CA23600PMA: Short life assets: contents
  12. CA23700Plant & Machinery Allowances (PMA): Long-life assets: Contents
  13. CA23800PMA: Long funding leases: contents
  14. CA24000PMA: Overseas leasing: contents
  15. CA25000PMA: Ships: contents
  16. CA26000PMA: Fixtures: Contents
  17. CA27000PMA: Assets used partly for qualifying activity: contents
  18. CA28000PMA: Anti-avoidance: Contents
  19. CA28900PMA: Anti-avoidance: Finance leaseback: Contents
  20. CA29000PMA: Partnerships and successions: contents
  21. CA29200PMA: Miscellaneous: Contents
  22. CA29300PMA: How allowances and charges are made: contents
  23. CA23174APlant and Machinery Allowance (PMA): First Year Allowance (FYA): Full expensing and 50% allowance for special rate expenditure: contents