CA23174A - Plant and Machinery Allowance (PMA): First Year Allowance (FYA): Full expensing and 50% allowance for special rate expenditure: contents

1. CA23174AA

   Introduction
2. CA23174AB

   Qualifying expenditure
3. CA23174AC

   General Exclusions from FYAs
4. CA23174AD

   Disposal of assets on which full expensing has been claimed – computing the balancing charge
5. CA23174AE

   Disposal of assets on which 50% FYA has been claimed – computing the balancing charge
6. CA23174AF

   Anti-avoidance