CA23100 - PMA: First year allowance (FYA): Contents
| CA23110 | Expenditure on which available and rates |
| CA23115 | Leasing and provision of services |
| CA23120 | Expenditure incurred by SMEs for Northern Ireland purposes |
| CA23130 | ICT expenditure incurred by small enterprises |
| CA23135 | Environmentally beneficial plant and machinery |
| CA23140 | Expenditure on energy-saving plant or machinery |
| CA23150 | Expenditure incurred by energy services provider |
| CA23153 | Expenditure on cars with low carbon dioxide emissions |
| CA23155 | Expenditure on natural gas and hydrogen refuelling equipment |
| CA23157 | Expenditure on North Sea oil ring-fence plant and machinery |
| CA23160 | Expenditure incurred by SMEs |
| CA23170 | Meaning of SME |
