CAA01/S16 & CAA01/S35

A property business is an ordinary property business or an overseas property business, (Part 2 Chapter 2 ITTOIA 2005), (CH 2 CTA 2009 s205 and s206)

PMA restriction for dwelling houses

Where the qualifying activity is an ordinary or overseas property business (or special leasing of plant or machinery – CA20040), expenditure incurred on the provision of plant or machinery for use in a dwelling house does not qualify for PMA.

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