SolvedCA23000 | Plant and Machinery Allowances (PMA): qualifying expenditure: contents
From HM Revenue & Customs · Capital Allowances Manual
Contents9 entries
- CA23010Plant and Machinery Allowances (PMA): qualifying expenditure: general rule
- CA23020Plant and Machinery Allowances (PMA): qualifying expenditure: expenditure incurred before qualifying activity begins
- CA23030Plant and Machinery Allowances (PMA): qualifying expenditure: change of use of asset
- CA23040Plant and Machinery Allowances (PMA): qualifying expenditure: plant or machinery acquired as a gift
- CA23050Plant and Machinery Allowances (PMA): qualifying expenditure: expenditure by MPs on residential accommodation
- CA23060Plant and Machinery Allowances (PMA): qualifying expenditure: plant and machinery in dwelling-house
- CA23065Plant and Machinery Allowances (PMA): qualifying expenditure: sums received for depreciation
- CA23070Plant and Machinery Allowances (PMA): qualifying expenditure: employments and offices
- CA23075Plant and Machinery Allowances (PMA): qualifying expenditure: expenditure for long funding lease