CA20000 - Plant and Machinery Allowances (PMA): contents

  1. CA20005
    Introduction
  2. CA21000
    Meaning of plant and machinery
  3. CA22000
    Buildings and structures
  4. CA23000
    Qualifying expenditure
  5. CA23080
    Annual Investment Allowance
  6. CA23100
    First year allowance (FYA)
  7. CA23200
    Writing down allowances and balancing adjustment
  8. CA23300
    Hire purchase
  9. CA23400
    Computer software
  10. CA23500
    Cars
  11. CA23600
    Short life assets
  12. CA23700
    Long-life assets
  13. CA23800
    Long funding leases
  14. CA24000
    Overseas leasing
  15. CA25000
    Ships
  16. CA26000
    Fixtures
  17. CA27000
    Assets used partly for qualifying activity
  18. CA28000
    Anti-avoidance
  19. CA28900
    Anti-avoidance - finance leaseback
  20. CA29000
    Partnerships and successions
  21. CA29200
    Miscellaneous
  22. CA29300
    How allowances and charges are made