CA20000 - Plant and Machinery Allowance (PMA): Contents
| CA20005 | Introduction |
| CA21000 | Meaning of plant or machinery |
| CA22000 | Buildings & structures |
| CA23000 | Qualifying expenditure |
| CA23100 | First year allowances |
| CA23200 | Writing down allowances and balancing adjustment |
| CA23300 | Hire purchase |
| CA23400 | Computer software |
| CA23500 | Cars |
| CA23600 | Short life assets |
| CA23700 | Long life assets |
| CA23800 | Long funding leases |
| CA24000 | Overseas leasing |
| CA25000 | Ships |
| CA26000 | Fixtures |
| CA27000 | Assets used partly for qualifying activity |
| CA28000 | Anti-avoidance |
| CA28900 | Anti-avoidance: finance leaseback |
| CA29000 | Partnerships and successions |
| CA29200 | Miscellaneous |
| CA29300 | How allowances and charges are made |
