CA - Recent changes to this Manual
The Capital Allowances Manual has been revamped. The guidance is largely unchanged but many minor changes to detail have been made throughout to reflect Business Tax manual standards. In particular references to statute have been changed to ensure that they are shown in standard form.
Below are details of the amendments that were published on 5 May 2004 (see the update index for all updates).
| Section | Title and details of the update |
| CA14200 | General:
Contributions: Exceptions to general rule
Changes to first three paragraphs due to expiry of Treasury order for Northern Ireland regional development grants on 31/3/03 |
| CA21215 | PMA: Meaning
of plant & machinery: Pontoons
New page |
| CA22000 | PMA:
Buildings & structures: Contents
New page |
| CA22005 | PMA:
Buildings & structures: Check legislation first
Renumbered and renamed - previously page CA22000 |
| CA23110 | PMA: FYA:
Expenditure on which available and rates
Change of date to 2nd July 1998 at ninth bullet point |
| CA23140 | PMA: FYA:
Expenditure on energy- saving plant or machinery
(i) Text at end of first paragraph replaces former hyperlink (ii) 'automatic monitoring and targeting equipment' added to list |
| CA23153 | PMA: FYA:
Expenditure on cars with low carbon dioxide emissions
New line “detailed guidance………..” after sixth bullet |
| CA23170 | PMA: FYA:
Meaning of SME
Page completely rewritten |
| CA23781 | PMA: Long
life assets: Airlines agreement
Last sentence of first paragraph deleted. Agreement date now 2008 |
| CA26050 | PMA:
Fixtures: Scope of fixtures legislation
New second paragraph added “If a person………..” |
| CA26800 | PMA:
Fixtures: Election to fix apportionment
New penultimate line: “Guidance about the election procedure is in CA26850” |
| CA26850 | PMA:
Fixtures: Election procedure
New paragraph nine beginning “Do not accept an election…………” |
| CA32313 | IBA:
Qualifying trade: Meaning of ancillary
New second paragraph added “You should remember………..” |
| CA32700 | IBA: Other
rules about buildings: Proportion of non-qualifying use disregarded
Two new lines beginning "Where premises........." inserted at end of paragraph two |
| CA33040 | IBA: Relevant
interest: Types of interest that may be the relevant interest
New final paragraph to add property dealers |
| CA33100 | IBA: Relevant
interest: Election to treat grant of long lease as a sale of the
relevant interest
New paragraph five clarifying how to treat late elections |
| CA33520 | IBA:
Qualifying expenditure: Building bought unused
Additions to paragraphs 1, 2 & 7 to clarify when expenditure is incurred, the treatment of deposits and the meaning of developer |
| CA34510 | IBA: Writing
down allowances: Conditions
Expanded by the addition of three paragraphs |
| CA35050 | IBA:
Balancing adjustments: Balancing charge or balancing allowance
New paragraphs 8 & 9 covering the situation when an owner dies |
| CA37600 | IBA:
Enterprise zones: Contact points for enterprise zones
Revised contact details for Dearne Valley enterprise zone |
| CA50280 | Mineral
Extraction Allowance: Qualifying expenditure: restoration costs:
general
The first paragraph has been revised to link to BIM62030 |
| CA74500 | Know-how
allowances: Know-how acquired before 1 April 1986
Page deleted as obsolete |
| CA99000 onwards | Tables of
Destinations
Withdrawn as obsolete |
