CA23700 - Plant & Machinery Allowances (PMA): Long-life assets: Contents


CA23710 Outline
CA23711 Transitional provisions including hybrid rate
CA23720 Meanings and definitions
CA23730 Exclusions
CA23740 Monetary limits
CA23750 Second hand assets
CA23760 Long-life asset pool
CA23770 Anti-avoidance
CA23780 Industry-wide agreements
CA23781 Airlines agreement
CA23782 Aircraft not within agreement
CA23785 Agreement about greenhouses
CA23790 Application of legislation to modern printing equipment