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HMRC internal manual

Capital Allowances Manual

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

Search this manual

Contents
CA20000

CA27000 - PMA: Assets used partly for qualifying activity: contents

CA27005

Allowances and charges
CA27100

Asset provided for director or employee
CA27200

Plant or machinery used for business entertainment
CA27300

Significant reduction in use
CA27500

Partial depreciation subsidies

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