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Official guidance
Capital Allowances Manual

CA32200 · Industrial Buildings allowance (IBA): Qualifying trade

  • CA32205 · IBA: Qualifying trade: Meaning thereof
  • CA32210 · IBA: Qualifying trade: Manufacturing
  • CA32211 · IBA: Qualifying trade: Cold stores
  • CA32212 · IBA: Qualifying trade: Meaning of goods or materials
  • CA32213 · IBA: Qualifying trade: Meaning of subjection to a process
  • CA32214 · IBA: Qualifying trade: Activities which are not the subjection of goods to a process
  • CA32217 · IBA: Qualifying trade: Television and radio companies
  • CA32220 · IBA: Qualifying trade: Maintaining or repairing goods or materials
  • CA32221 · IBA: Qualifying trade: Garages and vehicle repair workshops
  • CA32224 · IBA: Qualifying trade: Storage
  • CA32225 · IBA: Qualifying trade: Agricultural contracting
  • CA32226 · IBA: Qualifying trade: Foreign plantation
  • CA32227 · IBA: Qualifying trade: Fishing
  • CA32228 · IBA: Qualifying trade: Mineral extraction
  • CA32230 · IBA: Qualifying trade: Transport undertaking
  • CA32232 · IBA: Qualifying trade: Dock undertaking
  • CA32300 · IBA: Qualifying trade: Part trades
  • CA32310 · IBA: Qualifying trade: Excepted use
  • CA32311 · IBA: Qualifying trade: Meaning of retail shop
  • CA32312 · IBA: Qualifying trade: Meaning of office
  • CA32313 · IBA: Qualifying trade: Meaning of ancillary
  • CA32315 · IBA: Qualifying trade: Mixed use
  • CA32320 · IBA: Qualifying trade: Welfare buildings
  • CA32330 · IBA: Qualifying trade: Buildings for workers in mineral extraction trades
  • CA32340 · IBA: Qualifying trade: Roads on industrial estates
  • CA32350 · IBA: Qualifying trade: Building used by more than one licensee
  1. Industrial Buildings allowance (IBA): Qualifying trade: Contents
  2. IBA: Qualifying trade: Fishing

CA32227 | IBA: Qualifying trade: Fishing

From HM Revenue & Customs · Capital Allowances Manual

A trade of fishing is a trade consisting in catching or taking fish or shellfish. This lets buildings used by the fishing industry qualify for IBA.

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