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HMRC internal manual

Capital Allowances Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CA20000
  3. CA23000

Plant and Machinery Allowances (PMA): qualifying expenditure: contents

  1. CA23010
    Plant and Machinery Allowances (PMA): qualifying expenditure: general rule
  2. CA23020
    Plant and Machinery Allowances (PMA): qualifying expenditure: expenditure incurred before qualifying activity begins
  3. CA23030
    Plant and Machinery Allowances (PMA): qualifying expenditure: change of use of asset
  4. CA23040
    Plant and Machinery Allowances (PMA): qualifying expenditure: plant or machinery acquired as a gift
  5. CA23050
    Plant and Machinery Allowances (PMA): qualifying expenditure: expenditure by MPs on residential accommodation
  6. CA23060
    Plant and Machinery Allowances (PMA): qualifying expenditure: plant and machinery in dwelling house
  7. CA23065
    Plant and Machinery Allowances (PMA): qualifying expenditure: sums received for depreciation
  8. CA23070
    Plant and Machinery Allowances (PMA): qualifying expenditure: employments and offices
  9. CA23075
    Plant and Machinery Allowances (PMA): qualifying expenditure: expenditure for long funding lease
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