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HMRC internal manual

Capital Allowances Manual

Capital Allowances Manual: recent changes

Below are details of the amendments that were published on 29 March 2011 (see the update index for all updates)

Section Details of update  
CA21215 Status of linkspans as “plant” confirmed.  
CA21230 Update to text on football ground improvements  
CA22030 Definition of a zoo clarified  
CA23510 “Hackney carriage” defined  
CA23710 Updated to explain the FA2008 changes affecting long-life assets  
CA23711 Page added to explain the transitional arrangements for the introduction of the FA2008 treatment of long-life assets  
CA23760 Expanded to show the effect of FA2008 on long-life asset pools  
CA23781 Amended to reflect the renewed agreement on applying long-life asset rules to jets  
CA23782 Reflects the changed writing-down allowance rate.