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Contents

Official guidance
Capital Allowances Manual

CA23500 · Plant and Machinery Allowances (PMA): cars

  • CA23510 · Outline - meaning of ‘car’
  • CA23511 · Double cab pick-ups
  • CA23535 · Outline of rules
  • CA23545 · CO2 emissions
  • CA23555 · Anti-avoidance - disposals to a connected person
  • CA23560 · Anti-avoidance rules
  • CA23515 · Expenditure incurred before 1 or 6 April 2009 - qualifying hire cars
  • CA23520 · Expenditure incurred before 1 or 6 April 2009 - single asset pool, restriction on WDA and contributions
  • CA23525 · Expenditure incurred before April 2009 - used partly for a non-qualifying purpose, partial depreciation subsidy
  • CA23529 · Expenditure incurred before 1 or 6 April 2009 - employments and offices
  • CA23530 · Transitional rules for pre-April 2009 expenditure
  • CA23540 · Commencement dates of CO2 emissions-based regime
  • CA23550 · Expenditure on a car falling partly under the old rules and partly under the new
  1. Plant and Machinery Allowances (PMA): cars: contents
  2. Plant and Machinery Allowances (PMA): cars: commencement dates of CO2 emissions-based regime

CA23540 | Plant and Machinery Allowances (PMA): cars: commencement dates of CO2 emissions-based regime

From HM Revenue & Customs · Capital Allowances Manual

Page archived. Concerns commencement of 2009 rules.

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