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HMRC internal manual

Capital Allowances Manual

PMA: Fixtures: Contents

  1. CA26025
    Background and meaning of fixture
  2. CA26050
    Scope of fixtures legislation
  3. CA26100
    Meaning of relevant land, lease and interest in land
  4. CA26150
    Person with interest in relevant land
  5. CA26200
    Equipment lease, equipment lessor, equipment lessee
  6. CA26250
    Purchaser of land giving consideration for fixture
  7. CA26300
    Acquisition of land including fixture previously leased under an equipment lease
  8. CA26350
    Incoming lessee
  9. CA26400
    Restriction where previous PMA claim
  10. CA26450
    Restriction where industrial buildings allowance or research and development allowance claimed previously
  11. CA26470
    PMA: Fixtures: Changes in ownership: Introduction and commencement
  12. CA26472
    PMA: Fixtures: Changes of ownership: Conditions for allowances
  13. CA26474
    PMA: Fixtures: Changes in ownership: Past owner
  14. CA26476
    PMA: Fixtures: Changes in ownership: Pooling requirement
  15. CA26478
    PMA: Fixtures: Changes in ownership: fixed value requirement
  16. CA26479
    PMA: Fixtures: Changes in ownership: Fixed value requirement: Application to tribunal
  17. CA26480
    PMA: Fixtures: Changes in ownership: Relevant two year period
  18. CA26482
    PMA: Fixtures: Changes in ownership: Disposal value statements
  19. CA26484
    PMA: Fixtures: Changes in ownership: Evidence necessary to substantiate a claim
  20. CA26486
    PMA: Fixtures: Changes in ownership: Sale of an asset that is no longer a fixture
  21. CA26500
    Cessation of ownership of fixtures - qualifying interest
  22. CA26525
    Cessation of ownership of fixtures - qualifying interest in special cases
  23. CA26550
    Cessation of ownership - incoming lessee, severance, equipment lessor
  24. CA26600
    Acquisition of ownership
  25. CA26700
    Disposal values
  26. CA26750
    Disposal values and avoidance cases
  27. CA26800
    Election to fix apportionment
  28. CA26850
    Election procedure
  29. CA26900
    Definitions