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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. CA23000

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

  1. CA23010
    General rule
  2. CA23020
    Expenditure incurred before qualifying activity begins
  3. CA23030
    Change of use of asset
  4. CA23040
    Plant or machinery acquired as a gift
  5. CA23050
    Expenditure by MPs on residential accommodation
  6. CA23060
    Plant and machinery in dwelling house
  7. CA23065
    Sums received for depreciation
  8. CA23070
    Employments and offices
  9. CA23075
    Expenditure for long funding lease
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