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Official guidance
Capital Allowances Manual

CA24000 · PMA: Overseas leasing

  • CA24005 · Phasing out
  • CA24010 · Outline and definitions
  • CA24050 · Designated period
  • CA24100 · Overseas leasing: Protected leasing, short-term leasing
  • CA24110 · Overseas leasing: Qualifying purpose: basic rules
  • CA24120 · Overseas leasing: Qualifying purpose - ships and aircraft
  • CA24130 · Overseas leasing: Qualifying purpose: transport containers
  • CA24200 · Overseas leasing: overseas leasing pool: rate of allowance
  • CA24210 · Overseas leasing: Recovery of excess allowances when plant or machinery leased overseas
  • CA24300 · Overseas leasing: When no allowances are due
  • CA24350 · Overseas leasing: Recovery of excess allowances when no allowances are due
  • CA24400 · Overseas leasing: Joint lessees
  • CA24500 · Overseas leasing: Certificates and notices
  1. Plant and Machinery Allowances (PMA): contents
  2. PMA: Overseas leasing: contents

CA24000 | PMA: Overseas leasing: contents

From HM Revenue & Customs · Capital Allowances Manual

Contents13 entries

  1. CA24005PMA: Overseas leasing: Phasing out
  2. CA24010PMA: Overseas leasing: Outline and definitions
  3. CA24050PMA: Overseas leasing: Designated period
  4. CA24100Overseas leasing: Protected leasing, short-term leasing
  5. CA24110Overseas leasing: Qualifying purpose: basic rules
  6. CA24120Overseas leasing: Qualifying purpose - ships and aircraft
  7. CA24130Overseas leasing: Qualifying purpose: transport containers
  8. CA24200Overseas leasing: overseas leasing pool: rate of allowance
  9. CA24210Overseas leasing: Recovery of excess allowances when plant or machinery leased overseas
  10. CA24300Overseas leasing: When no allowances are due
  11. CA24350Overseas leasing: Recovery of excess allowances when no allowances are due
  12. CA24400Overseas leasing: Joint lessees
  13. CA24500Overseas leasing: Certificates and notices
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