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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. CA23700

Plant & Machinery Allowances (PMA): Long-life assets: Contents

1. CA23710

   Outline
2. CA23711

   Transitional provisions including hybrid rate
3. CA23720

   Meanings and definitions
4. CA23730

   Exclusions
5. CA23740

   Monetary limits
6. CA23750

   Second hand assets
7. CA23760

   Long-life asset pool
8. CA23770

   Anti-avoidance
9. CA23780

   Industry-wide agreements
10. CA23781

    Airlines agreement - purchases before 1 July 2013
11. CA23782

    Aircraft purchases before 1 July 2013 not within agreement
12. CA23785

    Agreement about greenhouses
13. CA23790

    Application of legislation to modern printing equipment

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