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Official guidance

Capital Allowances Manual

CA32600 · Industrial Buildings Allowance (IBA): other rules about buildings

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CA32650 · IBA: other rules about buildings: parts of buildings
CA32700 · IBA: other rules about buildings: proportion of non-qualifying use disregarded
CA32750 · IBA: other rules about buildings: disregard legislation applies to a building not premises
CA32800 · IBA: other rules about buildings: temporary disuse
CA32850 · IBA: other rules about buildings: territorial limitation

Industrial Buildings Allowance (IBA): Contents
Industrial Buildings Allowance (IBA): other rules about buildings: contents

CA32600 | Industrial Buildings Allowance (IBA): other rules about buildings: contents

From HM Revenue & Customs · Capital Allowances Manual

Contents5 entries

CA32650IBA: other rules about buildings: parts of buildings
CA32700IBA: other rules about buildings: proportion of non-qualifying use disregarded
CA32750IBA: other rules about buildings: disregard legislation applies to a building not premises
CA32800IBA: other rules about buildings: temporary disuse
CA32850IBA: other rules about buildings: territorial limitation