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Official guidance
Capital Allowances Manual

CA22300 · Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features

  • CA22310 · Outline and policy background
  • CA22320 · Definition and related provisions
  • CA22330 · The assets - more detail
  • CA22335 · Plant and Machinery Allowances (PMA): Solar panels
  • CA22340 · Meaning of ‘replacement’ expenditure
  • CA22350 · Integral feature replacements - more examples
  • CA22360 · AIA, short-life asset treatment and so on
  • CA22370 · Sales between connected persons and Intra-group transfers
  1. Plant and Machinery Allowances (PMA): buildings and structures: contents
  2. Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: contents

CA22300 | Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: contents

From HM Revenue & Customs · Capital Allowances Manual

Contents8 entries

  1. CA22310Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: outline and policy background
  2. CA22320Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: definition and related provisions
  3. CA22330Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: the assets - more detail
  4. CA22335Plant and Machinery Allowances (PMA): Solar panels
  5. CA22340Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: meaning of ‘replacement’ expenditure
  6. CA22350Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: integral feature replacements - more examples
  7. CA22360Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: AIA, short-life asset treatment and so on
  8. CA22370Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: sales between connected persons and Intra-group transfers
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