HMRC internal manual

Capital Allowances Manual

Plant and Machinery Allowances (PMA): cars: expenditure incurred before 1 or 6 April 2009 - single asset pool, restriction on WDA and contributions

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Page archived. Related to pre 1/6 April 2009 rules.