Plant and machinery allowances: Difference between revisions
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(PMAs). | (PMAs). | ||
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An annual tax allowance given to a business in respect of capital allowances for its qualifying capital expenditure on machinery and similar qualifying items. | An annual tax allowance given to a business in respect of capital allowances for its qualifying capital expenditure on machinery and similar qualifying items. | ||
Revision as of 13:09, 31 August 2016
(PMAs).
UK tax.
An annual tax allowance given to a business in respect of capital allowances for its qualifying capital expenditure on machinery and similar qualifying items.
PMAs are an example of Writing down allowances.
