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Contents

Official guidance
Capital Allowances Manual
  • CA10020 · Scope of manual
  • CA10030 · Abbreviations used
  • CA10040 · History of capital allowances
  • CA10050 · Where to find the capital allowance legislation
  • CA11000 · General
  • CA20000 · Plant and Machinery Allowances (PMA)
  • CA30000 · Industrial Buildings Allowance (IBA)
  • CA45000 · Business Premises Renovation Allowance (BPRA)
  • CA50000 · Mineral Extraction Allowance (MEA)
  • CA60000 · Research and development allowance (RDA)
  • CA70000 · Know-how
  • CA75000 · Patents
  • CA80000 · Dredging
  • CA90000 · Structures and buildings allowance (SBA)
  • CA95000 · Capital allowances cases
  • CA · CA Feedback
  • CA23117 · Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Unused and not second-hand
  • CA23176 · PMA: FYA: First-year tax credits: Outline, commencement, amount that may be claimed
  • CA23177 · PMA: FYA: First-year tax credits: the amount of payable tax credit, the upper limit of relief, PAYE & NICs liabilities, interaction with R&D tax credits
  • CA23179 · PMA: FYA: First-year tax credits: relevant first-year expenditure, pre-trading expenditure, additional VAT liabilities & rebates
  • CA23181 · PMA: FYA: First-year tax credits: losses incurred in carrying on a qualifying activity
  • CA23183 · PMA: FYA: First-year tax credits: unrelieved losses
  • CA23185 · PMA: FYA: First-year tax credits: excluded companies
  • CA23187 · PMA: FYA: First-year tax credits: making or amending a claim for first-year tax credits
  • CA23188 · PMA: FYA: First-year tax credits: restriction of the tax credit payment
  • CA23189 · PMA: FYA: First-year tax credits: recovery of tax credits
  • CA23190 · PMA: FYA: First-year tax credits: clawback of tax credits, outline, definition
  • CA23191 · PMA: FYA: First-year tax credits: calculation of the clawback
  • CA23192 · PMA: FYA: First-year tax credits: clawback provisions, continuity of business provisions
  • CA23194 · PMA: FYA: First-year tax credits: artificially inflated claims
  • CA23527 · Plant and Machinery Allowances (PMA): cars: expenditure incurred before 1 or 6 April 2009 - anti-avoidance
  • CA40000 · Agricultural Buildings Allowance (ABA)
  • CA43150 · Flat conversion allowance (FCA): FCA: Qualifying expenditure
  • CA85000 · Assured Tenancy Allowances
  • CAACCOUNTANCYHELP · CA Accountancy help
  • CAUPDATE001 · Capital Allowances Manual: updateindex
  • CAUPDATE100520 · Capital Allowances Manual: recent changes
  • CAUPDATE101026 · Capital Allowances Manual: recent changes
  • CAUPDATE110329 · Capital Allowances Manual: recent changes
  • CAUPDATE110711 · Capital Allowances Manual: recent changes
  • CAUPDATE120308 · Capital Allowances Manual: recent changes
  • CAUPDATE120508 · Capital Allowances Manual: recent changes
  • CAUPDATE120706 · Capital Allowances Manual: Recent changes
  • CAUPDATE121213 · Capital Allowances Manual: recent changes
  • CAUPDATE130718 · Capital Allowances Manual: recent changes
  • CAUPDATE140513 · Capital Allowances Manual: recent changes
  • CAUPDATE141021 · Capital allowances manual: changes 21 October 2014
  • CAUPDATE150210 · Capital Allowances Manual: recent changes
  1. Capital Allowances Manual
  2. Capital Allowances Manual: recent changes

CAUPDATE101026 | Capital Allowances Manual: recent changes

From HM Revenue & Customs · Capital Allowances Manual

Below are details of the amendments that were published on 26 October 2010 (see the update index for all updates)

SectionDetails of update
CA11520Explanation of “dwelling house” expanded.
CA20020Substantially revised to improve clarity.
CA20025Revised to improve clarity.
CA20030Revised to improve clarity.
CA20040Revised to improve clarity.
CA23060Explanation of “dwelling house” expanded.
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