HMRC internal manual

Capital Allowances Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 13 January 2023, see all updates

CA25000 - PMA: Ships: contents

1. CA25100

   Outline and meaning of ship
2. CA25150

   Single ship pool
3. CA25200

   Postponement of FYAs and WDAs
4. CA25250

   Disposal events
5. CA25275

   Ship not used
6. CA25300

   Deferment of balancing charges - outline
7. CA25350

   Meaning of qualifying ship
8. CA25400

   Conditions for and effect of deferment
9. CA25450

   Limit on amount deferred
10. CA25475

    Amount taken into account in respect of old ship
11. CA25500

    Attribution of deferred amounts, variation of attribution
12. CA25600

    Expenditure on new shipping
13. CA25650

    Changes in persons carrying on qualifying activity, connected persons