Plant and Machinery Allowances (PMA): meaning of plant and machinery [CA21000]
Contents:
- [CA21010] Plant and Machinery Allowances (PMA): meaning of plant and machinery: general approach to claims
- [CA21100] Plant and Machinery Allowances (PMA): meaning of plant and machinery: development of case law
- [CA21110] Plant and Machinery Allowances (PMA): meaning of plant and machinery: setting
- [CA21120] Plant and Machinery Allowances (PMA): meaning of plant and machinery: when setting is plant
- [CA21130] Plant and Machinery Allowances (PMA): meaning of plant and machinery: décor
- [CA21135] Plant and Machinery Allowances (PMA): meaning of plant and machinery: whether an asset is plant is a question of fact
- [CA21140] Plant and Machinery Allowances (PMA): meaning of plant and machinery: Wimpy – the current state of the law on the meaning of plant
- [CA21150] Plant and Machinery Allowances (PMA): meaning of plant and machinery: completeness test
- [CA21160] Plant and Machinery Allowances (PMA): meaning of plant and machinery: entity or piecemeal approach
- [CA21170] Plant and Machinery Allowances (PMA): meaning of plant and machinery: mains services overview
- [CA21180] Plant and Machinery Allowances (PMA): meaning of plant and machinery: electrical installations, cold water systems, space or water heating systems, air cooling and air purification systems.
- [CA21190] Plant and Machinery Allowances (PMA): meaning of plant and machinery: lifts, escalators and building alterations
- [CA21200] Plant and Machinery Allowances (PMA): meaning of plant and machinery: miscellaneous items that are plant
- [CA21210] Plant and Machinery Allowances (PMA): meaning of plant and machinery: customer lists
- [CA21215] Plant and Machinery Allowances (PMA): meaning of plant and machinery: pontoons
- [CA21220] Plant and Machinery Allowances (PMA): meaning of plant and machinery: animals
- [CA21230] Plant and Machinery Allowances (PMA): meaning of plant and machinery: football ground improvements
- [CA21240] Plant and Machinery Allowances (PMA): meaning of plant and machinery: films
- [CA21250] Plant and Machinery Allowances (PMA): meaning of plant and machinery: number plates
- [CA21260] Plant and Machinery Allowances (PMA): meaning of plant and machinery: all-weather and artificial surfaces