CA21180 - Plant and Machinery Allowances (PMA): meaning of plant and machinery: electrical installations, cold water systems, space or water heating systems, air cooling and air purification systems.
»Ê¹ÚÌåÓýapp treatment of electrical installations, cold water systems, space or water heating systems, air cooling and air purification systems was simplified with effect for expenditure incurred on or after 1/6 April 2008. It is no longer necessary to determine the extent to which such assets are treated as ‘plantâ€� in common law as they are now treated as if they were plant. See the guidance on integral features starting at CA22300.