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CA23195 | Plant and Machinery Allowance (PMA): First-Year Allowance (FYA): 40% First-Year Allowance: Contents

From HM Revenue & Customs · Capital Allowances Manual

Contents6 entries

CA23195APlant and Machinery Allowance (PMA): First-Year Allowance (FYA): 40% First-Year Allowance: Conditions
CA23195BPlant and Machinery Allowance (PMA): First-Year Allowance (FYA): 40% First-Year Allowance: Plant or machinery for leasing
CA23195CPlant and Machinery Allowance (PMA): First-Year Allowance (FYA): 40% First-Year Allowance: Plant or machinery for leasing – practical guidance
CA23195DPlant and Machinery Allowance (PMA): First-Year Allowance (FYA): 40% First-Year Allowance: Plant or machinery for leasing – examples
CA23195EPlant and Machinery Allowance (PMA): First-Year Allowance (FYA): 40% First-Year Allowance: Anti-avoidance
CA23195FPlant and Machinery Allowance (PMA): First-Year Allowance (FYA): 40% First-Year Allowance: Miscellaneous