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HMRC internal manual

Capital Allowances Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  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 2014
  11. CA23782
    Aircraft purchases before 1 July 2014 not within agreement
  12. CA23783
    Aircraft purchases from 1 July 2014
  13. CA23785
    Agreement about greenhouses
  14. CA23790
    Application of legislation to modern printing equipment
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