Plant and machinery allowances: Difference between revisions

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''UK tax.''
(PMAs).  
(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.


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.
PMAs are an example of Writing down allowances.
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== See also ==
== See also ==
* [[General pool]]
* [[Plant]]
* [[Short life asset]]
* [[Writing down allowance]]
* [[Writing down allowance]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 09:17, 3 March 2022

UK tax.

(PMAs).

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.


See also