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Beta This part of GOV.UK is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

Capital Allowances Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
1 May 2025 - See all updates
  1. Back to contents
  2. CA20000

CA23600 - PMA: Short life assets: contents

  1. CA23610
    Outline
  2. CA23620
    Meaning of short life asset
  3. CA23640
    Short life asset pool
  4. CA23650
    Leased assets
  5. CA23660
    Anti-avoidance
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