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CA23100 | Plant and Machinery Allowance (PMA): First Year Allowance (FYA): contents

From HM Revenue & Customs · Capital Allowances Manual

Contents25 entries

  1. CA23110Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on which available and rates
  2. CA23113Plant and Machinery Allowance (PMA): First Year Allowance (FYA): General exclusions
  3. CA23115Plant and Machinery Allowance (PMA): First Year Allowance (FYA): distinction between leasing and provision of services
  4. CA23121Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Plant and machinery in freeport and investment zone special tax sites: contents
  5. CA23145Plant and machinery allowance (PMA): First Year Allowance (FYA): Zero emission goods vehicles: Scope
  6. CA23146Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on zero emission goods vehicles: exclusions
  7. CA23147Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on zero emission goods vehicles: grants affecting entitlement to allowances
  8. CA23148Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on zero emission goods vehicles: definition of 'undertakings'
  9. CA23149Plant and machinery allowance (PMA): First Year Allowance (FYA): expenditure on zero emission goods vehicles: cap on qualifying expenditure for undertakings
  10. CA23150Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure incurred by energy services provider
  11. CA23153Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on electric cars and cars with zero carbon dioxide emissions
  12. CA23155Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on natural gas and hydrogen refuelling equipment
  13. CA23156Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Expenditure on plant or machinery for an electric vehicle charging point
  14. CA23157Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on North Sea oil ring-fence plant and machinery
  15. CA23161Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Super-Deduction and Special Rate (SR) Allowance: contents
  16. CA23195Plant and Machinery Allowance (PMA): First-Year Allowance (FYA): 40% First-Year Allowance: Contents
  17. CA23111Plant and Machinery Allowance (PMA): First Year Allowance (FYA): temporary FYAs (2009)
  18. CA23120Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure incurred by SMEs for Northern Ireland purposes
  19. CA23130Plant and Machinery Allowance (PMA): First Year Allowance (FYA): ICT expenditure incurred by small enterprises
  20. CA23135Plant and Machinery Allowance (PMA): First Year Allowance (FYA): environmentally beneficial plant and machinery
  21. CA23140Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on energy-saving plant or machinery
  22. CA23141Plant and Machinery Allowance (PMA): First Year Allowance (FYA) on energy saving plant and machinery and the renewable heat incentive and feed in tariffs
  23. CA23160Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure incurred by SMEs
  24. CA23170Plant and Machinery Allowance (PMA): First Year Allowance (FYA): meaning of SME
  25. CA23175PMA: FYA: First-year tax credits: contents