Capital Allowances Manual
Contents:
- Preface
- [CA10020] Scope of manual
- [CA10030] Abbreviations used
- [CA10040] History of capital allowances
- [CA10050] Where to find the capital allowance legislation
- General [CA11000]
- Plant and Machinery Allowances (PMA) [CA20000]
- Industrial Buildings Allowance (IBA) [CA30000]
- Agricultural Buildings Allowance (ABA) [CA40000]
- Business Premises Renovation Allowance (BPRA) [CA45000]
- Mineral Extraction Allowance (MEA) [CA50000]
- Research and development allowance (RDA) [CA60000]
- Know-how [CA70000]
- Patents [CA75000]
- Dredging [CA80000]
- Assured Tenancy Allowances [CA85000]
- Structures and buildings allowance (SBA) [CA90000]
- Additional material found on the HMRC site [CA22230]
