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Official guidance
Capital Allowances Manual

CA33500 · Industrial Buildings Allowance (IBA): Qualifying expenditure

  • CA33505 · IBA: Qualifying expenditure: Meaning of qualifying expenditure
  • CA33510 · IBA: Qualifying expenditure: Basic rule
  • CA33520 · IBA: Qualifying expenditure: Building bought unused
  • CA33530 · IBA: Qualifying expenditure: Used building bought from developer
  1. Industrial Buildings Allowance (IBA): Qualifying expenditure: Contents
  2. IBA: Qualifying expenditure: Basic rule

CA33510 | IBA: Qualifying expenditure: Basic rule

From HM Revenue & Customs · Capital Allowances Manual

CAA01/S294

The qualifying expenditure on a building is the expenditure on which IBA is based.There is a different rule where a building is bought unused CA33520.

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