CA23500 - Plant & Machinery Allowances (PMA): Cars: Contents


CA23510 Outline - Meaning of “car”
CA23515 Expenditure incurred before 1 or 6 April 2009 - qualifying hire cars
CA23520 Expenditure incurred before 1 or 6 April 2009 - single asset pool, restriction on WDA and contributions
CA23525 Expenditure incurred before April 2009 - used partly for a non-qualifying purpose, partial depreciation subsidy
CA23527 Expenditure incurred before 1 or 6 April 2009 - anti-avoidance
CA23529 Expenditure incurred before 1 or 6 April 2009 - employments and offices
CA23530 Transitional rules for pre-April 2009 expenditure
CA23535 Expenditure incurred on or after 1 or 6 April 2009 - outline of rules
CA23540 Commencement dates of CO2 emissions-based regime
CA23545 CO2 emissions
CA23550 Expenditure on a car falling partly under the old rules and partly under the new
CA23555 Anti-avoidance - disposals to a connected person
CA23560 Expenditure after April 2009 - anti-avoidance rules