Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Capital Allowances Manual

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

  • CA23110 · Expenditure on which available and rates
  • CA23113 · General exclusions
  • CA23115 · Distinction between leasing and provision of services
  • CA23121 · Plant and machinery in freeport and investment zone special tax sites
  • CA23145 · Zero emission goods vehicles: Scope
  • CA23146 · Expenditure on zero emission goods vehicles: exclusions
  • CA23147 · Expenditure on zero emission goods vehicles: grants affecting entitlement to allowances
  • CA23148 · Expenditure on zero emission goods vehicles: definition of 'undertakings'
  • CA23149 · Expenditure on zero emission goods vehicles: cap on qualifying expenditure for undertakings
  • CA23150 · Expenditure incurred by energy services provider
  • CA23153 · Expenditure on electric cars and cars with zero carbon dioxide emissions
  • CA23155 · Expenditure on natural gas and hydrogen refuelling equipment
  • CA23156 · Expenditure on plant or machinery for an electric vehicle charging point
  • CA23157 · Expenditure on North Sea oil ring-fence plant and machinery
  • CA23161 · Super-Deduction and Special Rate (SR) Allowance
  • CA23195 · Plant and Machinery Allowance (PMA): First-Year Allowance (FYA): 40% First-Year Allowance
  • CA23111 · Temporary FYAs (2009)
  • CA23120 · Expenditure incurred by SMEs for Northern Ireland purposes
  • CA23130 · ICT expenditure incurred by small enterprises
  • CA23135 · Environmentally beneficial plant and machinery
  • CA23140 · Expenditure on energy-saving plant or machinery
  • CA23141 · Plant and Machinery Allowance (PMA): First Year Allowance (FYA) on energy saving plant and machinery and the renewable heat incentive and feed in tariffs
  • CA23160 · Expenditure incurred by SMEs
  • CA23170 · Meaning of SME
  • CA23175 · PMA: FYA: First-year tax credits
  1. Plant and Machinery Allowance (PMA): First Year Allowance (FYA): contents
  2. Plant and Machinery Allowance (PMA): First Year Allowance (FYA): meaning of SME

CA23170 | Plant and Machinery Allowance (PMA): First Year Allowance (FYA): meaning of SME

From HM Revenue & Customs · Capital Allowances Manual

Page archived. Provisions no longer applicable.

PreviousNext
PrivacyTerms