CA32200 | Industrial Buildings allowance (IBA): Qualifying trade: Contents
From HM Revenue & Customs · Capital Allowances Manual
Contents26 entries
- CA32205IBA: Qualifying trade: Meaning thereof
- CA32210IBA: Qualifying trade: Manufacturing
- CA32211IBA: Qualifying trade: Cold stores
- CA32212IBA: Qualifying trade: Meaning of goods or materials
- CA32213IBA: Qualifying trade: Meaning of subjection to a process
- CA32214IBA: Qualifying trade: Activities which are not the subjection of goods to a process
- CA32217IBA: Qualifying trade: Television and radio companies
- CA32220IBA: Qualifying trade: Maintaining or repairing goods or materials
- CA32221IBA: Qualifying trade: Garages and vehicle repair workshops
- CA32224IBA: Qualifying trade: Storage
- CA32225IBA: Qualifying trade: Agricultural contracting
- CA32226IBA: Qualifying trade: Foreign plantation
- CA32227IBA: Qualifying trade: Fishing
- CA32228IBA: Qualifying trade: Mineral extraction
- CA32230IBA: Qualifying trade: Transport undertaking
- CA32232IBA: Qualifying trade: Dock undertaking
- CA32300IBA: Qualifying trade: Part trades
- CA32310IBA: Qualifying trade: Excepted use
- CA32311IBA: Qualifying trade: Meaning of retail shop
- CA32312IBA: Qualifying trade: Meaning of office
- CA32313IBA: Qualifying trade: Meaning of ancillary
- CA32315IBA: Qualifying trade: Mixed use
- CA32320IBA: Qualifying trade: Welfare buildings
- CA32330IBA: Qualifying trade: Buildings for workers in mineral extraction trades
- CA32340IBA: Qualifying trade: Roads on industrial estates
- CA32350IBA: Qualifying trade: Building used by more than one licensee