Summary

Definition of capital allowances, how allowances are made and how to claim

Contents

  1. CA10020
    Scope of manual
  2. CA10030
    Abbreviations used
  3. CA10040
    History of capital allowances
  4. CA10050
    Where to find the capital allowance legislation
  5. CA11000
    General
  6. CA20000
    Plant and Machinery Allowances (PMA)
  7. CA30000
    Industrial buildings allowances
  8. CA45000
    Business Premises Renovation Allowance
  9. CA50000
    Mineral extraction allowances
  10. CA60000
    Research and development allowances
  11. CA70000
    Know-how allowances
  12. CA75000
    Patents
  13. CA80000
    Dredging
  14. CA90000
    Structures and buildings allowance (SBA): contents