SolvedCA23200 | PMA: Writing down allowances (WDA) & balancing adjustments: Contents
From HM Revenue & Customs · Capital Allowances Manual
Contents11 entries
- CA23210PMA: WDA & balancing adjustments: Pooling
- CA23220PMA: WDA & balancing adjustments: Rate of WDA
- CA23222PMA: WDA & balancing adjustments: Hybrid rate of WDA
- CA23225PMA: WDA & balancing adjustments: WDAs for small pools
- CA23230PMA: WDA & balancing adjustments: Available qualifying expenditure
- CA23240PMA: WDA & balancing adjustments: Disposal events
- CA23250PMA: WDA & balancing adjustments: Disposal values
- CA23260PMA: WDA & balancing adjustments: When no disposal value is brought to account
- CA23270PMA: WDA & balancing adjustments: Disposal receipt: final chargeable period
- CA23280PMA: WDA & Balancing adjustments: Other provisions about disposal values
- CA23290PMA: WDA & balancing adjustments: Disposal of plant subject to lease