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Contents

Official guidance
Capital Allowances Manual

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

  • CA23710 · Outline
  • CA23720 · Meanings and definitions
  • CA23721 · Long-life asset test is applied to the asset as a whole
  • CA23722 · How to determine the useful economic life
  • CA23730 · Exclusions
  • CA23740 · Monetary limits
  • CA23750 · Second-hand assets
  • CA23780 · Industry-wide agreements
  • CA23781 · Airlines agreement - purchases before 1 July 2014
  • CA23782 · Aircraft purchases before 1 July 2014 not within agreement
  • CA23783 · Aircraft purchases from 1 July 2014
  • CA23785 · Historic agreement about greenhouses
  • CA23790 · Application of legislation to modern printing equipment
  • CA23711 · Transitional provisions including hybrid rate
  • CA23760 · Long-life asset pool
  • CA23770 · Anti-avoidance
  1. Plant & Machinery Allowances (PMA): Long-life assets: Contents
  2. Plant & Machinery Allowances (PMA): Long-life assets: Transitional provisions including hybrid rate

CA23711 | Plant & Machinery Allowances (PMA): Long-life assets: Transitional provisions including hybrid rate

From HM Revenue & Customs · Capital Allowances Manual

Page archived. Relates to 2008 transitional provisions.

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