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  1. Home
HMRC internal manual

Capital Allowances Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
1 May 2025 - See all updates
  1. Back to contents
  2. CA20000
  3. CA22000

CA22300 - Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: contents

  1. CA22310
    Outline and policy background
  2. CA22320
    Definition and related provisions
  3. CA22330
    The assets - more detail
  4. CA22335
    Solar panels
  5. CA22340
    Meaning of ‘replacement’ expenditure
  6. CA22350
    Integral feature replacements - more examples
  7. CA22360
    AIA, short-life asset treatment and so on
  8. CA22370
    Sales between connected persons and intra-group transfers
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