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  1. Home
HMRC internal manual

Capital Allowances Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
1 May 2025 - See all updates
  1. Back to contents
  2. CA20000

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

  1. CA27005
    Allowances and charges
  2. CA27100
    Asset provided for director or employee
  3. CA27200
    Plant or machinery used for business entertainment
  4. CA27300
    Significant reduction in use
  5. CA27500
    Partial depreciation subsidies
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