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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

CA23200 - PMA: Writing down allowances (WDA) & balancing adjustments: Contents

  1. CA23210
    Pooling
  2. CA23220
    Rate of WDA
  3. CA23225
    Small Pools allowance
  4. CA23230
    Available qualifying expenditure
  5. CA23240
    Disposal events
  6. CA23250
    Disposal values
  7. CA23260
    When no disposal value is brought to account
  8. CA23270
    Disposal receipt - Final chargeable period
  9. CA23280
    Other provisions about disposal values
  10. CA23290
    Disposal of plant subject to lease
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