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  1. Home
HMRC internal manual

Capital Allowances Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
30 October 2024 - See all updates
  1. Back to contents
  2. CA20000

CA23080 - PMA: Qualifying expenditure: Annual Investment Allowance (AIA) qualifying expenditure: contents

  1. CA23081
    Outline
  2. CA23082
    Who can claim?
  3. CA23084
    What is AIA qualifying expenditure?
  4. CA23085
    Claims and amounts
  5. CA23086
    Subsequent disposals
  6. CA23087
    Restrictions on entitlement - general
  7. CA23088
    Restrictions on AIA applying to companies
  8. CA23089
    Restrictions applying to unincorporated businesses
  9. CA23090
    Meaning of 'related'
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