CA21180 - Plant and Machinery Allowances (PMA): meaning of plant and machinery: electrical installations, cold water systems, space or water heating systems, air cooling and air purification systems.

The treatment of electrical installations, cold water systems, space or water heating systems, air cooling and air purification systems was simplified with effect for expenditure incurred on or after 1/6 April 2008. It is no longer necessary to determine the extent to which such assets are treated as ‘plant’ in common law as they are now treated as if they were plant. See the guidance on integral features starting at CA22300.