HMRC internal manual

Capital Allowances Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
13 January 2023, see all updates
  1. Contents
  2. CA20000

CA21000 - Plant and Machinery Allowances (PMA): meaning of plant and machinery: contents

  1. CA21010
    General approach to claims
  2. CA21100
    Development of case law
  3. CA21110
    Setting
  4. CA21120
    When setting is plant
  5. CA21130
    Décor
  6. CA21135
    Whether an asset is plant is a question of fact
  7. CA21140
    Wimpy - the current state of the law on the meaning of plant
  8. CA21150
    Completeness test
  9. CA21160
    Entity or piecemeal approach
  10. CA21170
    Mains services overview
  11. CA21180
    Electrical installations, cold water systems, space or water heating systems, air cooling and air purification systems
  12. CA21190
    Lifts, escalators and building alterations
  13. CA21200
    Miscellaneous items that are plant
  14. CA21210
    Customer lists
  15. CA21215
    Pontoons
  16. CA21220
    Animals
  17. CA21230
    Football ground improvements
  18. CA21240
    Films
  19. CA21250
    Number plates
  20. CA21260
    All-weather and artificial surfaces