HMRC internal manual

Capital Allowances Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 15 September 2021, see all updates

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

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