Plant and machinery allowances: Difference between revisions

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== See also ==
== See also ==
* [[Writing down allowance]]
* [[General pool]]
* [[General pool]]
* [[Plant]]
* [[Short life asset]]
* [[Short life asset]]
* [[Writing down allowance]]


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

Revision as of 20:42, 26 February 2022

(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.


See also