CA23080 - Plant & Machinery Allowances (PMA): Qualifying expenditure: Annual Investment Allowance (AIA) qualifying expenditure: Contents
| CA23081 | Outline |
| CA23082 | Who can claim? |
| CA23083 | Date of expenditure |
| CA23084 | What is AIA qualifying expenditure? |
| CA23085 | Claims and amounts |
| CA23086 | Subsequent disposals |
| CA23087 | Restrictions on entitlement - general |
| CA23088 | Restrictions on AIA applying to companies |
| CA23089 | Restrictions applying to unincorporated businesses |
| CA23090 | Meaning of “related” |
