CA23000 - Plant and Machinery Allowances (PMA): qualifying expenditure: contents
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CA23010General rule
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CA23020Expenditure incurred before qualifying activity begins
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CA23030Change of use of asset
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CA23040Plant or machinery acquired as a gift
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CA23050Expenditure by MPs on residential accommodation
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CA23060Plant and machinery in dwelling house
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CA23065Sums received for depreciation
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CA23070Employments and offices
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CA23075Expenditure for long funding lease