Plant and machinery allowances
Oliver, A.
Plant and machinery allowances - 2001 - Plant and Machinery Newsletter July 2001, 4(1) .
Explains capital allowances with regard to plant and machinery valuation. The purpose of capital allowances is to give tax relief. Plant and machinery allowances (PMA) are the most typical form of capital allowances in commercial property. The calculation methodology depends on the transaction, such as a new build project, or an existing property's acquisition or disposal. Graph.
PLANT AND MACHINERY
CAPITAL ALLOWANCES
CAPITAL ALLOWANCES ACT 2001
FIXTURES
TAX RELIEF
PROPERTY-COMMERCIAL PROPERTY
ASSETS
CONSTRUCTION COSTS
OPEN MARKET VALUE
Plant and machinery allowances - 2001 - Plant and Machinery Newsletter July 2001, 4(1) .
Explains capital allowances with regard to plant and machinery valuation. The purpose of capital allowances is to give tax relief. Plant and machinery allowances (PMA) are the most typical form of capital allowances in commercial property. The calculation methodology depends on the transaction, such as a new build project, or an existing property's acquisition or disposal. Graph.
PLANT AND MACHINERY
CAPITAL ALLOWANCES
CAPITAL ALLOWANCES ACT 2001
FIXTURES
TAX RELIEF
PROPERTY-COMMERCIAL PROPERTY
ASSETS
CONSTRUCTION COSTS
OPEN MARKET VALUE