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CA23700 | Plant & Machinery Allowances (PMA): Long-life assets: Contents

From HM Revenue & Customs · Capital Allowances Manual

Contents16 entries

  1. CA23710Plant & Machinery Allowances (PMA): Long-life assets: Outline
  2. CA23720Plant & Machinery Allowances (PMA): Long-life assets: Meanings and definitions
  3. CA23721Long-life asset test is applied to the asset as a whole
  4. CA23722How to determine the useful economic life
  5. CA23730Plant & Machinery Allowances (PMA): Long-life assets: Exclusions
  6. CA23740Plant & Machinery Allowances (PMA): Long-life assets: Monetary limits
  7. CA23750Plant & Machinery Allowances (PMA): Long-life assets: Second-hand assets
  8. CA23780Plant & Machinery Allowances (PMA): Long-life assets: Industry-wide agreements
  9. CA23781Plant & Machinery Allowances (PMA): Long-life assets: Airlines agreement - purchases before 1 July 2014
  10. CA23782Plant & Machinery Allowances (PMA): Long-life assets: Aircraft purchases before 1 July 2014 not within agreement
  11. CA23783Plant & Machinery Allowances (PMA): Long-life assets: Aircraft purchases from 1 July 2014
  12. CA23785Plant & Machinery Allowances (PMA): Long-life assets: Historic agreement about greenhouses
  13. CA23790Plant & Machinery Allowances (PMA): Long-life assets: Application of legislation to modern printing equipment
  14. CA23711Plant & Machinery Allowances (PMA): Long-life assets: Transitional provisions including hybrid rate
  15. CA23760Plant & Machinery Allowances (PMA): Long-life assets: Long-life asset pool
  16. CA23770Plant & Machinery Allowances (PMA): Long-life assets: Anti-avoidance