CA22300 | Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: contents
From HM Revenue & Customs · Capital Allowances Manual
Contents8 entries
- CA22310Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: outline and policy background
- CA22320Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: definition and related provisions
- CA22330Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: the assets - more detail
- CA22335Plant and Machinery Allowances (PMA): Solar panels
- CA22340Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: meaning of ‘replacement’ expenditure
- CA22350Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: integral feature replacements - more examples
- CA22360Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: AIA, short-life asset treatment and so on
- CA22370Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: sales between connected persons and Intra-group transfers