Disabled persons

Commentary – Practical Capital Allowances ¶11-525 ; Practical Capital Allowances ¶180-450

Machinery and plant allowances

Commentary – Tax Reporter ¶246-075
HMRC Guidance – CA21160 ; CA22030
Case Law – LANCASHIRE ELECTRIC POWER COMPANY v. WILKINSON (H.M. INSPECTOR OF TAXES) WILKINSON (H.M. INSPECTOR OF TAXES) v. LANCASHIRE ELECTRIC POWER COMPANY

Plant and machinery allowances

Commentary – Practical Capital Allowances ¶12-330

Protection

Commentary – Tax Reporter ¶246-077