Policy paper

Revenue and Customs Brief 3 (2013): plant and machinery allowances

Guidance on Plant and Machinery Allowances (PMA) for qualifying expenditure on second-hand fixtures.

• From: HM Revenue & Customs
• Published: 1 March 2013

Documents

Revenue and Customs Brief 3 (2013): plant and machinery allowances

HTML

PMA fixtures: changes in ownership - introduction and commencement

PDF, 50.6 KB, 12 pages

Details

Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 1 March 2013