Policy paper

Revenue and Customs Brief 3 (2013): plant and machinery allowances

Guidance on Plant and Machinery Allowances (PMA) for qualifying expenditure on second-hand fixtures.



Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 1 March 2013