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HMRC internal manual

Capital Allowances Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
20 March 2025 - See all updates
  1. Back to contents
  2. CA20000
  3. CA22000

CA22280 - Plant and Machinery Allowances (PMA): buildings and structures: computer software

CAA01/S23, S71

Treat computer software as plant whether or not it would normally be regarded as plant (CA23410).

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