Plant and Machinery Allowances (PMA) [CA20000]
Contents:
- Plant and Machinery Allowances (PMA): introduction [CA20005]
- Plant and Machinery Allowances (PMA): meaning of plant and machinery [CA21000]
- Plant and Machinery Allowances (PMA): buildings and structures [CA22000]
- Plant and Machinery Allowances (PMA): qualifying expenditure [CA23000]
- PMA: Qualifying expenditure: Annual Investment Allowance (AIA) qualifying expenditure [CA23080]
- Plant and Machinery Allowance (PMA): First Year Allowance (FYA) [CA23100]
- PMA: Writing down allowances (WDA) & balancing adjustments [CA23200]
- Plant and Machinery Allowances (PMA): hire purchase [CA23300]
- PMA: Computer software [CA23400]
- Plant and Machinery Allowances (PMA): cars [CA23500]
- PMA: Short life assets [CA23600]
- Plant & Machinery Allowances (PMA): Long-life assets [CA23700]
- PMA: Long funding leases [CA23800]
- PMA: Overseas leasing [CA24000]
- PMA: Ships [CA25000]
- PMA: Fixtures [CA26000]
- PMA: Assets used partly for qualifying activity [CA27000]
- PMA: Anti-avoidance [CA28000]
- PMA: Anti-avoidance: Finance leaseback [CA28900]
- PMA: Partnerships and successions [CA29000]
- PMA: Miscellaneous [CA29200]
- PMA: How allowances and charges are made [CA29300]
