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Official guidance
Capital Allowances Manual

CA22000 · Plant and Machinery Allowances (PMA): buildings and structures

  • CA22005 · Check legislation first
  • CA22010 · Buildings
  • CA22020 · Structures and works
  • CA22030 · Plant & Machinery Allowances (PMA): Buildings & structures: Expenditure unaffected by legislation
  • CA22040 · Interests in land
  • CA22050 · Cases where structure was found to be 'plant' in common law
  • CA22060 · Swimming pools
  • CA22070 · Floors
  • CA22080 · Ceilings
  • CA22090 · Glasshouses and polytunnels
  • CA22100 · Caravans
  • CA22110 · Shelters, huts and so on
  • CA22120 · Cold stores
  • CA22130 · Squash courts
  • CA22210 · Demolition costs
  • CA22220 · Thermal insulation of buildings
  • CA22270 · Personal security
  • CA22280 · Computer software
  • CA22300 · Expenditure on integral features
  • CA22230 · Fire safety
  • CA22240 · Safety at designated sports grounds
  • CA22250 · Safety at regulated stands at sports grounds
  • CA22260 · Safety at other sports grounds
  1. Plant and Machinery Allowances (PMA): contents
  2. Plant and Machinery Allowances (PMA): buildings and structures: contents

CA22000 | Plant and Machinery Allowances (PMA): buildings and structures: contents

From HM Revenue & Customs · Capital Allowances Manual

Contents23 entries

  1. CA22005Plant and Machinery Allowances (PMA): buildings and structures: check legislation first
  2. CA22010Plant and Machinery Allowances (PMA): buildings and structures: buildings
  3. CA22020Plant and Machinery Allowances (PMA): buildings and structures: structures and works
  4. CA22030Plant & Machinery Allowances (PMA): Buildings & structures: Expenditure unaffected by legislation
  5. CA22040Plant and Machinery Allowances (PMA): buildings and structures: interests in land
  6. CA22050Plant and Machinery Allowances (PMA): buildings and structures: cases where structure was found to be 'plant' in common law
  7. CA22060Plant and Machinery Allowances (PMA): buildings and structures: swimming pools
  8. CA22070Plant and Machinery Allowances (PMA): buildings and structures: floors
  9. CA22080Plant and Machinery Allowances (PMA): buildings and structures: ceilings
  10. CA22090Plant and Machinery Allowances (PMA): buildings and structures: glasshouses and polytunnels
  11. CA22100Plant and Machinery Allowances (PMA): buildings and structures: caravans
  12. CA22110Plant and Machinery Allowances (PMA): buildings and structures: shelters, huts and so on
  13. CA22120Plant and Machinery Allowances (PMA): buildings and structures: cold stores
  14. CA22130Plant and Machinery Allowances (PMA): buildings and structures: squash courts
  15. CA22210Plant and Machinery Allowances (PMA): buildings and structures: demolition costs
  16. CA22220Plant and Machinery Allowances (PMA): buildings and structures: thermal insulation of buildings
  17. CA22270Plant and Machinery Allowances (PMA): buildings and structures: personal security
  18. CA22280Plant and Machinery Allowances (PMA): buildings and structures: computer software
  19. CA22300Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: contents
  20. CA22230Plant and Machinery Allowances (PMA): buildings and structures: fire safety
  21. CA22240Plant and Machinery Allowances (PMA): buildings and structures: safety at designated sports grounds
  22. CA22250Plant and Machinery Allowances (PMA): buildings and structures: safety at regulated stands at sports grounds
  23. CA22260Plant and Machinery Allowances (PMA): buildings and structures: safety at other sports grounds
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