CA23100 - Plant and Machinery Allowance (PMA): First Year Allowance (FYA): contents

1. CA23110

   Expenditure on which available and rates
2. CA23113

   General exclusions
3. CA23115

   Distinction between leasing and provision of services
4. CA23121

   Plant and machinery in freeport tax sites
5. CA23135

   Environmentally beneficial plant and machinery
6. CA23140

   Expenditure on energy-saving plant or machinery
7. CA23141

   FYAs - The Renewable Heat Incentive and Feed in Tariffs
8. CA23145

   FYAs -Zero emission goods vehicles- scope
9. CA23146

   FYAs: zero emission goods vehicles: exclusions
10. CA23147

    FYAs: zero emission goods vehicles: grants
11. CA23148

    FYAs: zero emission goods vehicles: defintion of undertakings
12. CA23149

    FYAs: zero emission goods vehicles: cap on qualifying expenditure
13. CA23150

    Expenditure incurred by energy services provider
14. CA23153

    Expenditure on cars with low carbon dioxide emissions
15. CA23155

    Expenditure on natural gas and hydrogen refuelling equipment
16. CA23156

    Expenditure on plant or machinery for an electric vehicle charging point
17. CA23157

    Expenditure on North Sea oil ring-fence plant and machinery
18. CA23161

    Super-Deduction and Special Rate (SR) Allowance
19. CA23174A

    Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Full expensing and 50% allowance for special rate expenditure: contents
20. CA23175

    First-year tax credits