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Official guidance
Capital Allowances Manual

CA32400 · Industrial Buildings Allowance (IBA): Qualifying hotels

  • CA32401 · IBA: Qualifying hotels: Background and meaning of qualifying hotel
  • CA32402 · IBA: Qualifying hotels: Meaning of hotel
  • CA32403 · IBA: Qualifying hotels: Period for which qualifying hotel conditions must be satisfied
  1. Industrial Buildings Allowance (IBA): Contents
  2. Industrial Buildings Allowance (IBA): Qualifying hotels: Contents

CA32400 | Industrial Buildings Allowance (IBA): Qualifying hotels: Contents

From HM Revenue & Customs · Capital Allowances Manual

Contents3 entries

  1. CA32401IBA: Qualifying hotels: Background and meaning of qualifying hotel
  2. CA32402IBA: Qualifying hotels: Meaning of hotel
  3. CA32403IBA: Qualifying hotels: Period for which qualifying hotel conditions must be satisfied
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