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HMRC internal manual

Capital Allowances Manual

From:: HM Revenue & Customs
Published: 16 April 2016
Updated:: 9 May 2022, see all updates

Search this manual

Contents
CA11000

CA14000 - General: Contributions: Contents

CA14100

General rule about contributions received
CA14200

Exceptions to general rule
CA14300

Contributions that are repaid
CA14400

Allowances on contribution - general conditions
CA14500

Contributions towards expenditure on plant and machinery
CA14600

Contributions towards IBA expenditure
CA14700

Contributions towards ABA expenditure
CA14800

Contributions towards MEA expenditure

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