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HMRC internal manual

Capital Allowances Manual

From
HM Revenue & Customs
Updated
, see all updates

Capital Allowances Manual: recent changes

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

Page Details of update
   
CA23710 Updated to reflect the change in the rates of writing down allowances from April 2012, the repeal of S104 CAA2001 and to amend statutory references.
CA23740 Updated to reflect the change in the rates of writing down allowances from April 2012, the repeal of S104 CAA2001 and to amend statutory references.
CA23750 Updated to reflect the change in the rates of writing down allowances from April 2012, the repeal of S104 CAA2001 and to amend statutory references
CA23760   

CA23770 | Updated to reflect the change in the rates of writing down allowances from April 2012, the repeal of S104 CAA2001 and to amend statutory references | | CA23780
CA23782 
CA23790 
CA23825 | These sections have been updated to reflect the change in the rates of writing down allowances from April 2012, the repeal of S104 CAA2001 and to amend statutory references. | | CA24000+ | This section of the manual has been updated to flag the change to the rates of WDAs from April 2012 | | CA25000+ | This section has been updated to reflect new statutory references | | CA29000+ | This section has been updated to reflect new statutory references | | CA23210 | Amended to reflect special rate pool | | CA23220 | Updated to flag the reduction in the rate of WDAs for the main and special rate pools. | | CA23230 | Update example | | CA23250 | Amendments to reflect leasing rules and new statutory references following Tax Law Rewrite | | CA23620 | Fix broken hyperlink | | CA23640 | Updated to flag the FA2011 changes relating to Short Life Assets | | CA23650 | Updated to flag the FA2011 changes relating to Short Life Assets | | CA23660 | Updated to flag the FA2011 changes relating to Short Life Assets |