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Contents

Official guidance

Capital Allowances Manual

CA23400 · PMA: Computer software

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CA23410 · Computer software and rights are plant
CA23420 · Disposal events and disposal values
CA23430 · Limit on disposal value

Plant and Machinery Allowances (PMA): contents
PMA: Computer software: Contents

CA23400 | PMA: Computer software: Contents

From HM Revenue & Customs · Capital Allowances Manual

Contents3 entries

CA23410PMA: Computer software: Computer software and rights are plant
CA23420PMA: Computer software: Disposal events and disposal values
CA23430PMA: Computer software: Limit on disposal value