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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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