CA23200 - PMA: Writing down allowances (WDA) & balancing adjustments: Contents
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Pooling |
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Rate of WDA |
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Small Pools allowance |
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Available qualifying expenditure |
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Disposal events |
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Disposal values |
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When no disposal value is brought to account |
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Disposal receipt: Final chargeable period |
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Other provisions about disposal values |
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Disposal of plant subject to lease |
