SolvedCA23280 | PMA: WDA & Balancing adjustments: Other provisions about disposal values
From HM Revenue & Customs · Capital Allowances Manual
There are provisions about disposal values in the legislation below:
| Legislation | Subject | Guidance |
|---|---|---|
| CAA01/S68 | Hire purchase | CA23330 |
| CAA01/S70E | Long funding leases | CA23805 |
| CAA01/S72 and S73 | Software | CA23420 |
| CAA01/S88 and S89 | Short life assets | CA23660 |
| CAA01/S104E | Special rate expenditure - avoidance cases | - |
| CAA01/S108, S111 and S114 | Overseas leasing | CA24200 |
| CAA01/S132 and S143 | Ships | CA25250 |
| CAA01/S171 | Oil production sharing contracts | CA29250 |
| CAA01/S196 and S197 | Fixtures | CA26700; CA26750 |
| CAA01/S208 | Significant reduction in use for qualifying activity | CA27300 |
| CAA01/S208A | Cars - expenditure incurred on or after 1 or 6 April 2009 | CA23555 |
| CAA01/S211 | Partial depreciation subsidy | CA27500 |
| CAA01/S222 | Sale and finance leaseback | CA28550 |
| CAA01/S229 | Hire purchase and finance leasing | CA28700 |
| CAA01/S238 and S239 | Additional VAT rebates | CA29230 |
| CAA01/S228K to S228M | Disposal of plant subject to lease | CA23290 |