Car parks – see also Local authorities and similar bodies; Parking facilities Disabled personsCommentary – Practical Capital Allowances ¶11-525 ; Practical Capital Allowances ¶180-450 Plant and machinery allowancesCommentary – Practical Capital Allowances ¶11-250 ; Tax Reporter ¶245-610 HMRC Guidance – CA21260 ; CA32402
– see also Local authorities and similar bodies; Parking facilities Disabled personsCommentary – Practical Capital Allowances ¶11-525 ; Practical Capital Allowances ¶180-450 Plant and machinery allowancesCommentary – Practical Capital Allowances ¶11-250 ; Tax Reporter ¶245-610 HMRC Guidance – CA21260 ; CA32402