CA23100 - Plant and Machinery Allowance (PMA): First Year Allowance (FYA): contents


CA23110 Expenditure on which available and rates
CA23111 Temporary FYAs (2009)
CA23115 Leasing and provision of services
CA23120 Expenditure incurred by SMEs for Northern Ireland purposes
CA23130 ICT expenditure incurred by small enterprises
CA23135 Environmentally beneficial plant and machinery
CA23140 Expenditure on energy-saving plant or machinery
CA23150 Expenditure incurred by energy services provider
CA23153 Expenditure on cars with low carbon dioxide emissions
CA23155 Expenditure on natural gas and hydrogen refuelling equipment
CA23157 Expenditure on North Sea oil ring-fence plant and machinery
CA23160 Expenditure incurred by SMEs
CA23170 Meaning of SME
CA23175 First-year tax credits