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CA26000 | PMA: Fixtures: Contents

From HM Revenue & Customs · Capital Allowances Manual

Contents29 entries

  1. CA26025PMA: Fixtures: Background and meaning of fixture
  2. CA26050PMA: Fixtures: Scope of fixtures legislation
  3. CA26100PMA: Fixtures: Meaning of relevant land, lease and interest in land
  4. CA26150PMA: Fixtures: Person with interest in relevant land
  5. CA26200PMA: Fixtures: Equipment lease, equipment lessor, equipment lessee
  6. CA26250PMA: Fixtures: Purchaser of land giving consideration for fixture
  7. CA26300PMA: Fixtures: Acquisition of land including fixture previously leased under an equipment lease
  8. CA26350PMA: Fixtures: Incoming lessee
  9. CA26400PMA: Fixtures: Restriction where previous PMA claim
  10. CA26450PMA: Fixtures: Restriction where industrial buildings allowance or research and development allowance claimed previously
  11. CA26470PMA: Fixtures: Changes in ownership: Introduction and commencement
  12. CA26472PMA: Fixtures: Changes in ownership: Conditions for allowances
  13. CA26474PMA: Fixtures: Changes in ownership: Past owner
  14. CA26476PMA: Fixtures: Changes in ownership: Pooling requirement
  15. CA26478PMA: Fixtures: Changes in ownership: fixed value requirement
  16. CA26479PMA: Fixtures: Changes in ownership: Fixed value requirement: Application to tribunal
  17. CA26480PMA: Fixtures: Changes in ownership: Relevant two year period
  18. CA26482PMA: Fixtures: Changes in ownership: Disposal value statements
  19. CA26484PMA: Fixtures: Changes in ownership: Evidence necessary to substantiate a claim
  20. CA26486PMA: Fixtures: Changes in ownership: Sale of an asset that is no longer a fixture
  21. CA26500PMA: Fixtures: Cessation of ownership of fixtures: qualifying interest
  22. CA26525Cessation of ownership of fixtures - qualifying interest in special cases
  23. CA26550PMA: Fixtures: Cessation of ownership: incoming lessee, severance, equipment lessor
  24. CA26600PMA: Fixtures: Acquisition of ownership
  25. CA26700PMA: Fixtures: Disposal values
  26. CA26750PMA: Fixtures: Disposal values and avoidance cases
  27. CA26800PMA: Fixtures: Election to fix apportionment
  28. CA26850PMA: Fixtures: Election procedure
  29. CA26900PMA: Fixtures: Definitions