CA22300 - Plant and Machinery Allowances (PMA): buildings and structures: expenditure on integral features: contents
| CA22310 | Outline and policy background |
| CA22320 | Definition and related provisions |
| CA22330 | The assets - more detail |
| CA22340 | Meaning of ‘replacement’ expenditure |
| CA22350 | Integral feature replacements - more examples |
| CA22360 | AIA, short-life asset treatment and so on |
| CA22370 | Sales between connected persons and intra-group transfers |
