Capital Allowances Manual

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