CA23000 - PMA: Qualifying expenditure: Contents
|
General rule |
|
|
Expenditure incurred before qualifying activity begins |
|
|
Change of use of asset |
|
|
Plant or machinery acquired as a gift |
|
|
Expenditure by MPs on residential accommodation not qualifying expenditure |
|
|
Plant and machinery in dwelling house |
|
|
Sums received for depreciation |
|
|
Employments and offices |
|
|
Expenditure for long funding lease |
|
|
Annual Investment Allowance (AIA) qualifying expenditure |
|
|
Who can Claim |
|
|
Date of expenditure |
|
|
What is AIA qualifying expenditure? |
|
|
Claims and amounts |
|
|
Subsequent disposals |
|
|
Restrictions on entitlement - general |
|
|
Restrictions on AIA applying to companies |
|
|
Restrictions applying to unincorporated businesses |
|
|
Expenditure for long funding lease |
