CA21000 - Plant & Machinery Allowances (PMA): Meaning of plant & machinery: Contents
| CA21010 | General approach to claims |
| CA21100 | Development of case law |
| CA21110 | Setting |
| CA21120 | When setting is plant |
| CA21130 | Décor |
| CA21135 | Whether asset is plant is a question of fact |
| CA21140 | Wimpy - the current state of the law on the meaning of plant |
| CA21150 | Completeness test |
| CA21160 | Entity or piecemeal approach |
| CA21170 | Mains services overview |
| CA21180 | Electrical installations and other mains services |
| CA21190 | Lifts, escalators and building alterations |
| CA21200 | Miscellaneous items that are plant |
| CA21210 | Customer lists |
| CA21215 | Pontoons |
| CA21220 | Animals |
| CA21230 | Football ground improvements |
| CA21240 | Films |
| CA21250 | Number plates |
| CA21260 | All-weather and artificial surfaces |
