CA23161 - Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Super-Deduction and Special Rate (SR) Allowance: contents

1. CA23162

   Introduction
2. CA23163

   Qualifying conditions
3. CA23164

   Expenditure incurred on or after 1 April 2021 but before 1 April 2023
4. CA23165

   General exclusions from FYAs
5. CA23166

   Anti-avoidance
6. CA23167

   Hire purchase and similar contracts
7. CA23168

   Reduced super-deduction
8. CA23169

   Disposal of assets on which super-deduction has been claimed – computing the balancing charge
9. CA23171

   Disposal of assets on which super-deduction has been claimed – balancing charge in chargeable periods commencing before 1 April 2023
10. CA23172

    Disposal of assets on which super-deduction has been claimed – Miscellaneous provisions relating to disposals
11. CA23173

    Disposal of assets on which SR allowance has been claimed