60000 Capital allowances for plant and machinery: General principles
Contents:
- 60000 Capital allowances for P&M: key points
- 60005 Manner in which capital allowances are given
- 60010 Meaning of ‘plant and machinery’ (P&M)
- 60015 Qualifying activities for capital allowances purposes
- 60020 Date expenditure incurred for capital allowances purposes
- 60025 Amount of expenditure qualifying for capital allowances
- 60030 Claiming capital allowances