CA20000 - Plant and Machinery Allowances (PMA): contents


CA20005 Introduction
CA21000 Meaning of plant and machinery
CA22000 Buildings and structures
CA23000 Qualifying expenditure
CA23080 Annual Investment Allowance
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