CA23000 - Plant & Machinery Allowances (PMA): Qualifying expenditure: Contents
| CA23010 | General rule |
| CA23020 | Expenditure incurred before qualifying activity begins |
| CA23030 | Change of use of asset |
| CA23040 | Plant or machinery acquired as a gift |
| CA23050 | Expenditure by MPs on residential accommodation |
| CA23060 | Plant and machinery in dwelling house |
| CA23065 | Sums received for depreciation |
| CA23070 | Employments and offices |
| CA23075 | Expenditure for long funding lease |
| CA23080 | Annual Investment Allowance (AIA) qualifying expenditure |
