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HMRC internal manual

Capital Allowances Manual

HM Revenue & Customs
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Capital Allowances Manual: recent changes

Below are details of the amendments that were published on 20 May 2010 (see the update index for all updates).

Section Details of update
CA23153 Text amended to show the new statutory reference for the definition of a car
CA23210 Text amended because expenditure on or after 1/6 April 2009 on a car costing £12,000 or more is no longer allocated to a single asset pool
CA23280 Adds new rule for car expenditure after 1/6 April 2009 to list of provisions about disposal values
CA23510 Adds outline of new rules (from April 2009) relating to cars together with new definition of car
CA23515 Definition of and rules for qualifying hire cars - moved from CA23510
CA23520 Text amended as restriction on WDA for cars costing £12,000 or more does not apply to expenditure on or after 1/6 April 2009
CA23530 Explains transitional rules for pre-April 2009 expenditure on cars
CA23535 Explains new CO2 emissions based rules for cars that apply for expenditure on or after 1 or 6 April 2009
CA23540 Explains commencement provisions for emissions based rules for cars that apply to expenditure on or after 1/6 April 2009
CA23545 Provides information about CO2 emissions in context of new CA rules for cars
CA23550 Adds explanation of how to calculate CAs where some expenditure on a car is under the old rules and some under the new
CA23555 Explains anti-avoidance rule where a car is sold to as connected person at undervalue
CA23560 Explains new anti-avoidance rule to prevent group companies circumventing new emissions based car rules