This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Allowances Manual

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

For expenditure incurred on or after 1 April 2008 (CT) or on or after 6 April 2008 (IT) see the guidance on integral features starting at CA22300.

You sometimes have to decide whether something like an electrical system should be looked at as a whole (the entity approach) or whether you should look at the individual parts of the system separately (the piecemeal approach). Usually you should adopt the piecemeal approach. In the case of Attwood v Anduff car wash 69TC575, the taxpayer wanted to adopt an entity approach and claimed that the whole site was a single item of plant. The Special Commissioners accepted this but the High Court and the Court of Appeal found that the piecemeal approach should be adopted.