CA23000 - PMA: Qualifying expenditure: Contents
| CA23010 | General rule |
| CA23020 | Expenditure incurred before qualifying activity begins |
| CA23030 | Change of use of asset |
| CA23040 | Plant or machinery acquired as a gift |
| CA23050 | Expenditure by MPs on residential accommodation not qualifying expenditure |
| CA23060 | Plant and machinery in dwelling house |
| CA23070 | Sums received for depreciation |
| CA23080 | Employments and offices |
