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HMRC internal manual

Capital Allowances Manual

From
HM Revenue & Customs
Updated
, see all updates

Plant and Machinery Allowances (PMA): buildings and structures: contents

  1. CA22005
    Plant and Machinery Allowances (PMA): buildings and structures: check legislation first
  2. CA22010
    Plant and Machinery Allowances (PMA): buildings and structures: buildings
  3. CA22020
    Plant and Machinery Allowances (PMA): buildings and structures: structures and works
  4. CA22030
    Plant & Machinery Allowances (PMA): Buildings & structures: Expenditure unaffected by legislation
  5. CA22040
    Plant and Machinery Allowances (PMA): buildings and structures: interests in land
  6. CA22050
    Plant and Machinery Allowances (PMA): buildings and structures: cases where structure was found to be plant
  7. CA22060
    Plant and Machinery Allowances (PMA): buildings and structures: swimming pools
  8. CA22070
    Plant and Machinery Allowances (PMA): buildings and structures: floors
  9. CA22080
    Plant and Machinery Allowances (PMA): buildings and structures: ceilings
  10. CA22090
    Plant and Machinery Allowances (PMA): buildings and structures: glasshouses
  11. CA22100
    Plant and Machinery Allowances (PMA): buildings and structures: caravans
  12. CA22110
    Plant and Machinery Allowances (PMA): buildings and structures: shelters, huts and so on
  13. CA22120
    Plant and Machinery Allowances (PMA): buildings and structures: cold stores
  14. CA22130
    Plant and Machinery Allowances (PMA): buildings and structures: squash courts
  15. CA22210
    Plant and Machinery Allowances (PMA): buildings and structures: demolition costs
  16. CA22220
    Plant and Machinery Allowances (PMA): buildings and structures: thermal insulation of industrial buildings
  17. CA22230
    Plant and Machinery Allowances (PMA): buildings and structures: fire safety
  18. CA22240
    Plant and Machinery Allowances (PMA): buildings and structures: safety at designated sports grounds
  19. CA22250
    Plant and Machinery Allowances (PMA): buildings and structures: safety at regulated stands at sports grounds
  20. CA22260
    Plant and Machinery Allowances (PMA): buildings and structures: safety at other sports grounds
  21. CA22270
    Plant and Machinery Allowances (PMA): buildings and structures: personal security
  22. CA22280
    Plant and Machinery Allowances (PMA): buildings and structures: computer software
  23. CA22300
    Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: contents