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CA23161 | Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Super-Deduction and Special Rate (SR) Allowance: contents

From HM Revenue & Customs · Capital Allowances Manual

Contents11 entries

  1. CA23162Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Super-Deduction and Special Rate (SR) Allowance: Introduction
  2. CA23163Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Super-Deduction and Special Rate (SR) Allowance: Qualifying conditions
  3. CA23164Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Super-Deduction and Special Rate (SR) Allowance: Expenditure incurred on or after 1 April 2021 but before 1 April 2023
  4. CA23165Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Super-Deduction and Special Rate (SR) Allowance: General exclusions from FYAs
  5. CA23166Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Super-Deduction and Special Rate (SR) Allowance: Anti-avoidance
  6. CA23167Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Super-Deduction and Special Rate (SR) Allowance: Hire purchase and similar contracts
  7. CA23168Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Super-Deduction and Special Rate (SR) Allowance: Reduced super-deduction
  8. CA23169Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Super-Deduction and Special Rate (SR) Allowance: Disposal of assets on which super-deduction has been claimed – computing the balancing charge
  9. CA23171Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Super-Deduction and Special Rate (SR) Allowance: Disposal of assets on which super-deduction has been claimed – balancing charge in chargeable periods commencing before 1 April 2023
  10. CA23172Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Super-Deduction and Special Rate (SR) Allowance: Disposal of assets on which super-deduction has been claimed – Miscellaneous provisions relating to disposals
  11. CA23173Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Super-Deduction and Special Rate (SR) Allowance: Disposal of assets on which SR allowance has been claimed