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CA23500 | Plant and Machinery Allowances (PMA): cars: contents

From HM Revenue & Customs · Capital Allowances Manual

Contents13 entries

  1. CA23510Plant and Machinery Allowances (PMA): cars: outline - meaning of ‘car’
  2. CA23511Plant and Machinery Allowances (PMA): cars: double cab pick-ups
  3. CA23535Plant and Machinery Allowances (PMA): cars: outline of rules
  4. CA23545Plant and Machinery Allowances (PMA): cars: CO2 emissions
  5. CA23555Plant and Machinery Allowances (PMA): cars: anti-avoidance - disposals to a connected person
  6. CA23560Plant and Machinery Allowances (PMA): Cars: Anti-avoidance rules
  7. CA23515Plant and Machinery Allowances (PMA): cars: expenditure incurred before 1 or 6 April 2009 - qualifying hire cars
  8. CA23520Plant and Machinery Allowances (PMA): cars: expenditure incurred before 1 or 6 April 2009 - single asset pool, restriction on WDA and contributions
  9. CA23525Plant and Machinery Allowances (PMA): cars: expenditure incurred before April 2009 - used partly for a non-qualifying purpose, partial depreciation subsidy
  10. CA23529Plant and Machinery Allowances (PMA): cars: expenditure incurred before 1 or 6 April 2009 - employments and offices
  11. CA23530Plant and Machinery Allowances (PMA): cars: transitional rules for pre-April 2009 expenditure
  12. CA23540Plant and Machinery Allowances (PMA): cars: commencement dates of CO2 emissions-based regime
  13. CA23550Plant and Machinery Allowances (PMA): cars: expenditure on a car falling partly under the old rules and partly under the new