CA20005 - Plant and Machinery Allowances (PMA): introduction: contents
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CA20006Outline
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CA20008Interaction between different plant and machinery allowances (PMAs)
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CA20010Qualifying activities
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CA20015Employment or office - Employment or office - the ‘necessarily’ condition
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CA20020UK property business
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CA20025Furnished holiday lettings business
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CA20030Overseas property business
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CA20040Special leasing
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CA20050Management of an investment company
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CA20060Restricted meaning of 'on' and ‘on the provision of’
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CA20070Professional fees and preliminaries
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CA20075Sampling as a basis of claim - fixtures
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CA20080Parts and shares