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HMRC internal manual

Capital Allowances Manual

From
HM Revenue & Customs
Updated
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Plant and Machinery Allowance (PMA): First Year Allowance (FYA): contents

  1. CA23110
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on which available and rates
  2. CA23111
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): temporary FYAs (2009)
  3. CA23115
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): leasing and provision of services
  4. CA23120
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure incurred by SMEs for Northern Ireland purposes
  5. CA23130
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): ICT expenditure incurred by small enterprises
  6. CA23135
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): environmentally beneficial plant and machinery
  7. CA23140
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on energy-saving plant or machinery
  8. CA23141
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA) on energy saving plant and machinery and the renewable heat incentive and feed in tariffs
  9. CA23145
    Plant and machinery allowance (PMA): First Year Allowance (FYA): Zero emission goods vehicles: Scope
  10. CA23146
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on zero emission goods vehicles: exclusions
  11. CA23147
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on zero emission goods vehicles: grants affecting entitlement to allowances
  12. CA23148
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on zero emission goods vehicles: definition of 'undertakings'
  13. CA23149
    Plant and machinery allowance (PMA): First Year Allowance (FYA): expenditure on zero emission goods vehicles: cap on qualifying expenditure for undertakings
  14. CA23150
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure incurred by energy services provider
  15. CA23153
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on cars with low carbon dioxide emissions
  16. CA23155
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on natural gas and hydrogen refuelling equipment
  17. CA23157
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure on North Sea oil ring-fence plant and machinery
  18. CA23160
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): expenditure incurred by SMEs
  19. CA23170
    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): meaning of SME
  20. CA23175
    PMA: FYA: First-year tax credits: contents