CA - Recent changes to this Manual
Below are details of the amendments that were published on 15 October 2004 (see the update index for all updates).
Please note that updates are made to the Internet copy of manuals a week or so after they are made to the version on the Inland Revenue internal Intranet.
| Section | Title and details of the update |
| CA21190 | PMA: Meaning of plant
& machinery: Lifts, escalators and building alterations.
Paragraphs 1, 3 and 4 expanded to further explain building alterations incidental to the installation of plant. |
| CA23110 | PMA: FYA: Expenditure on
which available and rates
Amended for the FA04 one year increase in FYA rates for small businesses. |
| CA23135 | FYA: Environmentally
beneficial plant and machinery
‘rainwater harvesting equipment’ added as a new class of environmentally beneficial criteria |
| CA23140 | PMA: FYA: Expenditure on
energy- saving plant or machinery
Three technologies added to list by SI2004/2093 |
| CA26900 | PMA: Fixtures:
Definitions.
Paragraph 3 extended to further explain pooling arrangements |
| CA43100 | FCA: Outline, background
and definitions.
Paragraph 3 extended from "for example........." |
Click on one of the dates below to see details of previous updates to this Manual.
| 5 May 2004 |
| 20 October 2003 |
| 24 July 2003 |
| 17 March 2003 |
| 25 October 2002 |
| 11 September 2002 |
| 4 August 2002 |
