CA22000 - Plant and Machinery Allowances (PMA): buildings and structures: contents

1. CA22005

   Check legislation first
2. CA22010

   Buildings
3. CA22020

   Structures and works
4. CA22030

   Expenditure unaffected by legislation
5. CA22040

   Interests in land
6. CA22050

   Cases where structure was found to be 'plant' in common law
7. CA22060

   Swimming pools
8. CA22070

   Floors
9. CA22080

   Ceilings
10. CA22090

    Glasshouses and polytunnels
11. CA22100

    Caravans
12. CA22110

    Shelters, huts and so on
13. CA22120

    Cold stores
14. CA22130

    Squash courts
15. CA22210

    Demolition costs
16. CA22220

    Thermal insulation of buildings
17. CA22270

    Personal security
18. CA22280

    Computer software
19. CA22300

    Expenditure on integral features