SolvedCA31300 | Industrial Buildings Allowance (IBA): Qualifying expenditure: Contents
From HM Revenue & Customs · Capital Allowances Manual
Contents10 entries
- CA31305IBA: Qualifying expenditure: Cost of land does not qualify for IBA
- CA31310IBA: Qualifying expenditure: Apportion where purchase price includes assets which do not qualify for IBA
- CA31400IBA: Qualifying expenditure: Expenditure on the construction of a building
- CA31410IBA: Qualifying expenditure: Abortive expenditure
- CA31420IBA: Qualifying expenditure: Contributions and subsidies
- CA31450IBA: Qualifying expenditure: Capital repairs to a building
- CA31500IBA: Qualifying expenditure: Site preparation
- CA31550IBA: Qualifying expenditure: Parts of buildings
- CA31600IBA: Qualifying expenditure: Separate treatment of each block of expenditure
- CA31800IBA: Qualifying expenditure: Prevention of double allowances