Plant and machinery allowances: Difference between revisions
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(PMAs). ''UK Tax.'' | (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. | ||
== See also == | == See also == | ||
* [[Writing down allowance]] | * [[Writing down allowance]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 13:29, 21 August 2013
(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.
