SolvedCA14700 | General: Contributions: Contributions towards ABA expenditure
From HM Revenue & Customs · Capital Allowances Manual
CAA01/S540 & S542, FA08/Sch.27/Para10
The provisions giving ABA on contributions towards expenditure on an agricultural building were omitted by FA08, in relation to chargeable periods beginning on or after 1 April 2011 for CT purposes or 6 April 2011 for IT purposes.