Capital Allowances Manual
Contents:
- Preface
- [CA10020] CA10020 – Scope of manual
- [CA10030] CA10030 – Abbreviations used
- [CA10040] CA10040 – History of capital allowances
- [CA10050] CA10050 – Where to find the capital allowance legislation
- CA11000 – General [CA11000]
- CA20000 – Plant and Machinery Allowances (PMA) [CA20000]
- CA30000 – Industrial Buildings Allowance (IBA) [CA30000]
- CA45000 – Business Premises Renovation Allowance (BPRA) [CA45000]
- CA50000 – Mineral Extraction Allowance (MEA) [CA50000]
- CA60000 – Research and development allowance (RDA) [CA60000]
- CA70000 – Know-how [CA70000]
- CA75000 – Patents [CA75000]
- CA80000 – Dredging [CA80000]
- CA90000 – Structures and buildings allowance (SBA) [CA90000]
- [CA001] CAUPDATE001 – Capital Allowances Manual: updateindex
- Additional material found on the HMRC site [CA22230]
- Additional material found on the HMRC site [CA22230]