Capital Allowances Manual

CA23100 - Plant and Machinery Allowance (PMA): First Year Allowance (FYA): contents

1. CA23110

   Expenditure on which available and rates
2. CA23113

   General exclusions
3. CA23115

   Distinction between leasing and provision of services
4. CA23121

   Plant and machinery in freeport tax sites
5. CA23145

   FYAs -Zero emission goods vehicles- scope
6. CA23146

   FYAs: zero emission goods vehicles: exclusions
7. CA23147

   FYAs: zero emission goods vehicles: grants
8. CA23148

   FYAs: zero emission goods vehicles: defintion of undertakings
9. CA23149

   FYAs: zero emission goods vehicles: cap on qualifying expenditure
10. CA23150

    Expenditure incurred by energy services provider
11. CA23153

    Expenditure on cars with low carbon dioxide emissions
12. CA23155

    Expenditure on natural gas and hydrogen refuelling equipment
13. CA23156

    Expenditure on plant or machinery for an electric vehicle charging point
14. CA23157

    Expenditure on North Sea oil ring-fence plant and machinery
15. CA23161

    Super-Deduction and Special Rate (SR) Allowance
16. CA23174A

    Full expensing and 50% allowance for special rate expenditure
17. CA23195

    40% First-Year Allowance: Contents