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Contents

Official guidance
Capital Allowances Manual

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

  • CA21010 · General approach to claims
  • CA21100 · Development of case law
  • CA21110 · Setting
  • CA21120 · When setting is plant
  • CA21130 · Décor
  • CA21135 · Whether an asset is plant is a question of fact
  • CA21140 · Wimpy - the current state of the law on the meaning of plant
  • CA21150 · Completeness test
  • CA21160 · Entity or piecemeal approach
  • CA21170 · Mains services overview
  • CA21180 · Electrical installations, cold water systems, space or water heating systems, air cooling and air purification systems.
  • CA21190 · Lifts, escalators and building alterations
  • CA21200 · Miscellaneous items that are plant
  • CA21210 · Customer lists
  • CA21215 · Pontoons
  • CA21220 · Animals
  • CA21230 · Football ground improvements
  • CA21240 · Films
  • CA21250 · Number plates
  • CA21260 · All-weather and artificial surfaces
  1. Plant and Machinery Allowances (PMA): meaning of plant and machinery: contents
  2. Plant and Machinery Allowances (PMA): meaning of plant and machinery: pontoons

CA21215 | Plant and Machinery Allowances (PMA): meaning of plant and machinery: pontoons

From HM Revenue & Customs · Capital Allowances Manual

Treat pontoons that float as plant, even if they are attached to a pile or other fixed structure. Do not treat fixed pontoons as plant.

Treat Linkspans as items of plant.

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