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Contents

Official guidance
Capital Allowances Manual

CA25000 · PMA: Ships

  • CA25100 · Outline and meaning of ship
  • CA25150 · Single ship pool
  • CA25200 · Postponement of FYAs and WDAs
  • CA25250 · Disposal events
  • CA25275 · Ship not used
  • CA25300 · Deferment of balancing charges: outline
  • CA25350 · Meaning of qualifying ship
  • CA25400 · Conditions for and effect of deferment
  • CA25450 · Limit on amount deferred
  • CA25475 · Amount taken into account in respect of old ship
  • CA25500 · Attribution of deferred amounts, variation of attribution
  • CA25600 · Expenditure on new shipping
  • CA25650 · Changes in persons carrying on qualifying activity, connected persons
  1. Plant and Machinery Allowances (PMA): contents
  2. PMA: Ships: contents

CA25000 | PMA: Ships: contents

From HM Revenue & Customs · Capital Allowances Manual

Contents13 entries

  1. CA25100PMA: Ships: Outline and meaning of ship
  2. CA25150PMA: Ships: Single ship pool
  3. CA25200PMA: Ships: Postponement of FYAs and WDAs
  4. CA25250PMA: Ships: Disposal events
  5. CA25275PMA: Ships: Ship not used
  6. CA25300PMA: Ships: Deferment of balancing charges: outline
  7. CA25350PMA: Ships: Meaning of qualifying ship
  8. CA25400PMA: Ships: Conditions for and effect of deferment
  9. CA25450PMA: Ships: Limit on amount deferred
  10. CA25475PMA: Ships: Amount taken into account in respect of old ship
  11. CA25500PMA: Ships: Attribution of deferred amounts, variation of attribution
  12. CA25600PMA: Ships: Expenditure on new shipping
  13. CA25650PMA: Ships: Changes in persons carrying on qualifying activity, connected persons
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