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CA23174A | Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Full expensing and 50% allowance for special rate expenditure: contents

From HM Revenue & Customs · Capital Allowances Manual

Contents6 entries

  1. CA23174AAPlant and Machinery Allowance (PMA): First Year Allowance (FYA): Full expensing and 50% allowance for special rate expenditure: Introduction
  2. CA23174ABPlant and Machinery Allowance (PMA): First Year Allowance (FYA): Full expensing and 50% allowance for special rate expenditure: Qualifying expenditure
  3. CA23174ACPlant and Machinery Allowance (PMA): First Year Allowance (FYA): Full expensing and 50% allowance for special rate expenditure: General Exclusions from FYAs
  4. CA23174ADPlant and Machinery Allowance (PMA): First Year Allowance (FYA): Full expensing and 50% allowance for special rate expenditure: Disposal of assets on which full expensing has been claimed – computing the balancing charge
  5. CA23174AEPlant and Machinery Allowance (PMA): First Year Allowance (FYA): Full expensing and 50% allowance for special rate expenditure: Disposal of assets on which 50% FYA has been claimed – computing the balancing charge
  6. CA23174AFPlant and Machinery Allowance (PMA): First Year Allowance (FYA): Full expensing and 50% allowance for special rate expenditure: Anti-avoidance