CA23100 - PMA: First year allowance (FYA): Contents
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Expenditure on which available and rates |
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Leasing and provision of services |
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Expenditure incurred by SMEs for Northern Ireland purposes |
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ICT expenditure incurred by small enterprises |
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Environmentally beneficial plant and machinery |
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Expenditure on energy-saving plant or machinery |
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Expenditure incurred by energy services provider |
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Expenditure on cars with low carbon dioxide emissions |
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Expenditure on natural gas and hydrogen refuelling equipment |
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Expenditure on North Sea oil ring-fence plant and machinery |
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Expenditure incurred by SMEs |
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Meaning of SME |
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First-year tax credits |
