Skip to content
Solved
SearchBrowse
Sign in

Contents

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: Roads on industrial estates

CA32340 | IBA: Qualifying trade: Roads on industrial estates

From HM Revenue & Customs · Capital Allowances Manual

CAA01/S284

A road on an industrial estate is in qualifying use if the buildings on the estate are wholly or mainly in qualifying use. This means that it is possible for the landlord of an industrial estate to claim IBA if he constructs a road on that estate even though he is not carrying on a qualifying trade.

PreviousNext
PrivacyTerms