beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Allowances Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 26 July 2016, see all updates

Give feedback about this page

1. Contents
2. CA11000
3. CA14000

General: Contributions: Contents

1. CA14100

   General rule about contributions received
2. CA14200

   Exceptions to general rule
3. CA14300

   Contributions that are repaid
4. CA14400

   Allowances on contribution - general conditions
5. CA14500

   Contributions towards expenditure on plant and machinery
6. CA14600

   Contributions towards IBA expenditure
7. CA14700

   Contributions towards ABA expenditure
8. CA14800

   Contributions towards MEA expenditure

Print this page