SolvedCA30110 | IBA: outline: abbreviations
From HM Revenue & Customs · Capital Allowances Manual
In the IBA part of this manual ‘sale, transfer etc. of the relevant interest in the building’ is shortened to ‘sale, transfer. etc of the building’.
Similarly ‘purchase, transfer, etc. of the relevant interest in the building’ is shortened to ‘purchase, transfer etc. of the building’.