– see also Agricultural land and buildings; Agricultural buildings allowances

Generally

Commentary – Royse on Construction Industry Scheme 3.9

Plant and machinery allowances

Commentary – Practical Capital Allowances ¶11-700 ; Tax Reporter ¶245-860
HMRC Guidance – CA21230 ; CA22270
Case Law – Abbott Laboratories Ltd. v. Carmody (H.M. Inspector of Taxes)