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HMRC internal manual

Capital Allowances Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 26 July 2016, see all updates

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1. Contents
2. CA20000
3. CA21000

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

1. CA21010

   Plant and Machinery Allowances (PMA): meaning of plant and machinery: general approach to claims
2. CA21100

   Plant and Machinery Allowances (PMA): meaning of plant and machinery: development of case law
3. CA21110

   Plant and Machinery Allowances (PMA): meaning of plant and machinery: setting
4. CA21120

   Plant and Machinery Allowances (PMA): meaning of plant and machinery: when setting is plant
5. CA21130

   Plant and Machinery Allowances (PMA): meaning of plant and machinery: décor
6. CA21135

   Plant and Machinery Allowances (PMA): meaning of plant and machinery: whether an asset is plant is a question of fact
7. CA21140

   Plant and Machinery Allowances (PMA): meaning of plant and machinery: Wimpy - the current state of the law on the meaning of plant
8. CA21150

   Plant and Machinery Allowances (PMA): meaning of plant and machinery: completeness test
9. CA21160

   Plant and Machinery Allowances (PMA): meaning of plant and machinery: entity or piecemeal approach
10. CA21170

    Plant and Machinery Allowances (PMA): meaning of plant and machinery: mains services overview
11. CA21180

    Plant and Machinery Allowances (PMA): meaning of plant and machinery: electrical installations and other mains services
12. CA21190

    Plant and Machinery Allowances (PMA): meaning of plant and machinery: lifts, escalators and building alterations
13. CA21200

    Plant and Machinery Allowances (PMA): meaning of plant and machinery: miscellaneous items that are plant
14. CA21210

    Plant and Machinery Allowances (PMA): meaning of plant and machinery: customer lists
15. CA21215

    Plant and Machinery Allowances (PMA): meaning of plant and machinery: pontoons
16. CA21220

    Plant and Machinery Allowances (PMA): meaning of plant and machinery: animals
17. CA21230

    Plant and Machinery Allowances (PMA): meaning of plant and machinery: football ground improvements
18. CA21240

    Plant and Machinery Allowances (PMA): meaning of plant and machinery: films
19. CA21250

    Plant and Machinery Allowances (PMA): meaning of plant and machinery: number plates
20. CA21260

    Plant and Machinery Allowances (PMA): meaning of plant and machinery: all-weather and artificial surfaces

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