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HMRC internal manual

Capital Allowances Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 26 July 2016, see all updates

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1. Contents
2. CA20000
3. CA23600

PMA: Short life assets: contents

1. CA23610

   PMA: Short life assets: Outline
2. CA23620

   PMA: Short life assets: Meaning of short life asset
3. CA23640

   PMA: Short life assets: Short life asset pool
4. CA23650

   PMA: Short life assets: Leased assets
5. CA23660

   PMA: Short life assets: Anti avoidance

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