CA24000 | PMA: Overseas leasing: contents
From HM Revenue & Customs · Capital Allowances Manual
Contents13 entries
- CA24005PMA: Overseas leasing: Phasing out
- CA24010PMA: Overseas leasing: Outline and definitions
- CA24050PMA: Overseas leasing: Designated period
- CA24100Overseas leasing: Protected leasing, short-term leasing
- CA24110Overseas leasing: Qualifying purpose: basic rules
- CA24120Overseas leasing: Qualifying purpose - ships and aircraft
- CA24130Overseas leasing: Qualifying purpose: transport containers
- CA24200Overseas leasing: overseas leasing pool: rate of allowance
- CA24210Overseas leasing: Recovery of excess allowances when plant or machinery leased overseas
- CA24300Overseas leasing: When no allowances are due
- CA24350Overseas leasing: Recovery of excess allowances when no allowances are due
- CA24400Overseas leasing: Joint lessees
- CA24500Overseas leasing: Certificates and notices