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  1. Home
HMRC internal manual

Capital Allowances Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
1 May 2025 - See all updates
  1. Back to contents
  2. CA11000

CA11500 - General: Definitions: Contents

  1. CA11510
    Chargeable period, accounting period and period of account
  2. CA11520
    Dwelling-house
  3. CA11530
    Capital expenditure and capital sums
  4. CA11540
    Sale and time of sale
  5. CA11550
    Dual resident investing company
  6. CA11560
    Market value
  7. CA11570
    Normal time limit for amending an Income Tax return
  8. CA11580
    Notice
  9. CA11590
    Property business
  10. CA11600
    Parts of assets
  11. CA11630
    Connected Persons
  12. CA11650
    Control
  13. CA11700
    Contracts
  14. CA11750
    Expenditure incurred in foreign currency
  15. CA11800
    When capital expenditure is incurred
  16. CA11850
    Tax advantage
  17. CA11900
    Additional VAT
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