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HMRC internal manual

Oil Taxation Manual

HM Revenue & Customs
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Capital Allowances: Plant and Machinery - Introduction

Allowances for plant and machinery are in general available to all traders. Guidance is to be found in the Capital Allowances Manual at CA20000. This part of the Oil Taxation Manual is directed to particular matters which are related to the oil industry or have been found in the past to require elaboration in relation to the oil industry.