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HMRC internal manual

Capital Allowances Manual

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HM Revenue & Customs
Updated
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Capital Allowances Manual: recent changes

Below are details of the amendments that were published on 8 March 2012 (see the update index for all updates)

| Page | Details of update | || | CA10020
CA10030
CA10040 | Updated to reflect the abolition of IBA and ABA, changes to the rates of WDAs, and changes to AIA amounts. Table of abbreviations updated.
  | | CA11100+ | Examples brought up to date; statutory references amended to reflect the Tax Law Rewrite
  | | CA13100
CA13200 | Statutory references updated to reflect the Tax Law Rewrite. References to HMRC updated.
  | | CA15000+ | CA15100, CA15200, CA15400, CA15420 and CA15570 amended to update the statutory references, to reflect the Tax Law Rewrite, and to reflect the abolition of IBA.
  | | CA20000+ | Statutory references updated to reflect the Tax Law Rewrite. AIA flagged in the Table of Contents. Reference included to AIA in CA20006.
  | | CA21000+ | CA21150, CA21160, CA21170, CA21180, CA21190, CA21200, CA21220 and CA21260 updated to cross reference to the guidance on integral features where applicable, to update statutory references due to the Tax Law Rewrite, to flag the reduction in rate of WDAs to both the main pool and the special rate pool, to flag the abolition of IBA and to refer to tribunal proceedings in place of Commissioners hearings.
  | | CA22000+ | CA22010, CA22030, CA22070, CA22100, CA22120, CA22220 and CA22270 updated to cross reference to the guidance on integral features where applicable, to update statutory references due to the Tax Law Rewrite, to flag the reduction in rate of WDAs to both the main pool and the special rate pool, to flag the abolition of IBA and to refer to tribunal proceedings in place of Commissioners hearings.
 
CA22310, CA22320, CA22330, CA22340, CA22360 and CA22370 amended to include references to the reduction in rates of WDA in the main and special rate pool in 2012, to update dates in examples.
  | | CA23000
CA23020
CA23060 | References included to the reduction in rates of WDA in the main and special rate pool in 2012. Dates updated in examples. Section on AIA moved to another section of the manual.
  | | CA23300+ | CA23310, CA23330 and CA23340 amended to update dates in an example, and to amend a reference to a ‘Schedule A’ business to ‘a UK property business’
  | | CA23300+ | CA23530, CA23535, CA23540, CA23550 and CA23560 amended to include references to the reduction in rates of WDA for the main and special rate pool from April 2012.
  |