CA33500 | Industrial Buildings Allowance (IBA): Qualifying expenditure: ContentsFrom HM Revenue & Customs · Capital Allowances ManualDetailsContents4 entriesCA33505IBA: Qualifying expenditure: Meaning of qualifying expenditureCA33510IBA: Qualifying expenditure: Basic ruleCA33520IBA: Qualifying expenditure: Building bought unusedCA33530IBA: Qualifying expenditure: Used building bought from developerPreviousNext