Syllabus B3h. Capital Allowances 5 / 16

B3hi) Define plant and machinery for capital allowances purposes.
B3hii) Compute writing down allowances, first-year allowances and the annual investment allowance.
B3hiii) Compute capital allowances for motor cars.
B3hiv) Compute balancing allowances and balancing charges.
B3v)Compute structures and buildings allowances.
B3hvi) Recognise the treatment of short life assets.
B3hvii) Recognise the treatment of assets included in the special rate pool.

E2c) Compute capital allowances (as for income tax).
Capital Allowances