CA22000 - Plant and Machinery Allowances (PMA): buildings and structures: contents

  1. CA22005
    Check legislation first
  2. CA22010
    Buildings
  3. CA22020
    Structures and works
  4. CA22030
    Expenditure unaffected by legislation
  5. CA22040
    Interests in land
  6. CA22050
    Cases where structure was found to be 'plant' in common law
  7. CA22060
    Swimming pools
  8. CA22070
    Floors
  9. CA22080
    Ceilings
  10. CA22090
    Glasshouses and polytunnels
  11. CA22100
    Caravans
  12. CA22110
    Shelters, huts and so on
  13. CA22120
    Cold stores
  14. CA22130
    Squash courts
  15. CA22210
    Demolition costs
  16. CA22220
    Thermal insulation of buildings
  17. CA22270
    Personal security
  18. CA22280
    Computer software
  19. CA22300
    Expenditure on integral features