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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: Dock undertaking

CA32232 | IBA: Qualifying trade: Dock undertaking

From HM Revenue & Customs · Capital Allowances Manual

The definition of dock undertaking is not intended to be restrictive. All it is intended to exclude are structures like Southend pier, which are used for entertainment. Under the definition a structure is a dock if it is possible for vessels to ship or unship merchandise or passengers at it. It does not need to be used that way in practice.

Marinas normally qualify as dock undertakings because they usually consist of harbours where vessels can ship or unship merchandise or passengers.

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