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Contents

Official guidance

Capital Allowances Manual

CA20005 · Plant and Machinery Allowances (PMA): introduction

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CA20006 · Outline
CA20008 · Interaction between different plant and machinery allowances (PMAs)
CA20010 · Qualifying activities
CA20015 · Employment or office
CA20025 · Furnished holiday lettings business (repealed)
CA20040 · Special leasing
CA20050 · Management of an investment company
CA20060 · Restricted meaning of 'on' and ‘on the provision of’
CA20070 · Professional fees and preliminaries
CA20075 · Sampling as a basis of claim - fixtures
CA20080 · Parts and shares
CA20020 · UK property business
CA20030 · Overseas property business

Plant and Machinery Allowances (PMA): introduction: contents
Plant and Machinery Allowances (PMA): introduction: UK property business

CA20020 | Plant and Machinery Allowances (PMA): introduction: UK property business

From HM Revenue & Customs · Capital Allowances Manual

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