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Outline

Plant & machinery brought into the UK - Entitlement to allowance

Plant & machinery brought into the UK - Open market value but limited to original cost if lower

Plant & machinery brought into the UK - Valuations

Plant & machinery allowances - Disposal events

Plant & machinery allowances - Foreign currency

Part use of plant & machinery - Main rule and single asset rule

Part use of plant & machinery - Reduction of allowances and charges on expenditure in a single asset pool

Part use of plant & machinery - Effect of significant reduction in use for purposes of qualifying activity

Part use of plant & machinery - Treatment of idle time

Rigs as ships