CA20000 - Plant and Machinery Allowances (PMA): contents

1. CA20005

   Introduction
2. CA21000

   Meaning of plant and machinery
3. CA22000

   Buildings and structures
4. CA23000

   Qualifying expenditure
5. CA23080

   Annual Investment Allowance
6. CA23100

   First year allowance (FYA)
7. CA23200

   Writing down allowances and balancing adjustment
8. CA23300

   Hire purchase
9. CA23400

   Computer software
10. CA23500

    Cars
11. CA23600

    Short life assets
12. CA23700

    Long-life assets
13. CA23800

    Long funding leases
14. CA24000

    Overseas leasing
15. CA25000

    Ships
16. CA26000

    Fixtures
17. CA27000

    Assets used partly for qualifying activity
18. CA28000

    Anti-avoidance
19. CA28900

    Anti-avoidance - finance leaseback
20. CA29000

    Partnerships and successions
21. CA29200

    Miscellaneous
22. CA29300

    How allowances and charges are made