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HMRC internal manual

Capital Allowances Manual

PMA: WDA & Balancing adjustments: Other provisions about disposal values


There are provisions about disposal values in the legislation below:

CAA01/S68 hire purchase CA23330
CAA01/S72 and S73 Software CA23420
CAA01/S79 Cars - expenditure before 1 April (corporation tax) or 6 April (income tax) 2009 CA23540
CAA01/S88 and S89 short life assets CA23660
CAA01/S104 long life assets CA23770
CAA01/S108, S111 and S114 overseas leasing CA24200
CAA01/S132 and S143 Ships CA25250
CAA01/S171 oil production sharing contracts CA29250
CAA01/S196 and S197 Fixtures CA26700; CA26750 
CAA01/S208 significant reduction in use for qualifying activity CA27300
CAA01/S208A Cars - expenditure incurred on or after 1 or 6 April 2009 CA23555
CAA01/S211 partial depreciation subsidy CA27500
CAA01/S222 sale and finance leaseback CA28550
CAA01/S229 hire purchase and finance leasing CA28700
CAA01/S238 and S239 additional VAT rebates CA29230
CAA01/S228K to S228M disposal of plant subject to lease CA23290