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CA21000 | Plant and Machinery Allowances (PMA): meaning of plant and machinery: contents

From HM Revenue & Customs · Capital Allowances Manual

Contents20 entries

  1. CA21010Plant and Machinery Allowances (PMA): meaning of plant and machinery: general approach to claims
  2. CA21100Plant and Machinery Allowances (PMA): meaning of plant and machinery: development of case law
  3. CA21110Plant and Machinery Allowances (PMA): meaning of plant and machinery: setting
  4. CA21120Plant and Machinery Allowances (PMA): meaning of plant and machinery: when setting is plant
  5. CA21130Plant and Machinery Allowances (PMA): meaning of plant and machinery: décor
  6. CA21135Plant and Machinery Allowances (PMA): meaning of plant and machinery: whether an asset is plant is a question of fact
  7. CA21140Plant and Machinery Allowances (PMA): meaning of plant and machinery: Wimpy - the current state of the law on the meaning of plant
  8. CA21150Plant and Machinery Allowances (PMA): meaning of plant and machinery: completeness test
  9. CA21160Plant and Machinery Allowances (PMA): meaning of plant and machinery: entity or piecemeal approach
  10. CA21170Plant and Machinery Allowances (PMA): meaning of plant and machinery: mains services overview
  11. CA21180Plant and Machinery Allowances (PMA): meaning of plant and machinery: electrical installations, cold water systems, space or water heating systems, air cooling and air purification systems.
  12. CA21190Plant and Machinery Allowances (PMA): meaning of plant and machinery: lifts, escalators and building alterations
  13. CA21200Plant and Machinery Allowances (PMA): meaning of plant and machinery: miscellaneous items that are plant
  14. CA21210Plant and Machinery Allowances (PMA): meaning of plant and machinery: customer lists
  15. CA21215Plant and Machinery Allowances (PMA): meaning of plant and machinery: pontoons
  16. CA21220Plant and Machinery Allowances (PMA): meaning of plant and machinery: animals
  17. CA21230Plant and Machinery Allowances (PMA): meaning of plant and machinery: football ground improvements
  18. CA21240Plant and Machinery Allowances (PMA): meaning of plant and machinery: films
  19. CA21250Plant and Machinery Allowances (PMA): meaning of plant and machinery: number plates
  20. CA21260Plant and Machinery Allowances (PMA): meaning of plant and machinery: all-weather and artificial surfaces